完善我国社会保险基金绩效审计体系探析

发布时间：2018-06-15 01:52

本文选题：社会保障 + 社会保险基金　；参考：《长春工业大学》2012年硕士论文

【摘要】：社会保障制度是关系到亿万百姓切身利益的一项重要经济制度；而社会保险基金是社会保障制度建立与完善的基础保障,因此,社会保险基金的运营状况及运营效果,是社会公众所关注的焦点。加强与完善社会保险基金的绩效审计是建立健全社会保障体系的必然要求。审计人员有责任通过绩效审计,促进社会保障制度完善,提高社会保险基金保值、增值及使用效益。社会保险基金绩效审计从关系到人民群众最直接、最现实的切身利益的问题入手,更好地发挥审计工作在构建社会主义和谐社会中的重要作用。这对于全面落实科学发展观,切实履行好审计监管职责,促进经济稳中求进、健康发展具有重要意义。本文从我国社会保险基金绩效审计的角度出发,运用审计学、社会保险基金管理等基础理论,探析了构建我国社会保险基金绩效审计体系的新思路,主要从五个方面进行了较为详尽的论述。第一部分为绪论,主要论述了社会保障制度的发展现状和我国社会保险基金的现状,提出切实加强社会保险基金的绩效审计工作,对社会保险基金的安全运营具有重要作用。第二部分社会保险基金审计的理论基础,用公共受托责任理论、新公共管理理论、信息不对称理论、成本效益理论,分析了社会保险基金绩效审计体系构建的理论依据。第三部分我国社会保险基金绩效审计概述,论述了社会保险基金绩效审计的含义及我国社会保险基金绩效审计的现状。第四部分我国社会保险基金绩效审计的问题及必要性分析。通过对我国社会保险基金绩效审计的现状及存在问题的分析,提出构建我国社会保险基金绩效审计的必要性。第五部分我国社会保险基金绩效审计体系的构建,从绩效审计的模式及内容方式、绩效审计的程序及方法、绩效审计的评价体系、绩效审计报告等四个方面提出了对我国社会保险基金绩效审计体系构建的思路,希望对我国社会保险基金绩效审计研究有一定的意义。
[Abstract]:The social security system is an important economic system related to the vital interests of hundreds of millions, and the social insurance fund is the basic guarantee for the establishment and improvement of the social security system. It is the focus of public attention. It is necessary to strengthen and perfect the performance audit of social insurance fund. Auditors are responsible for improving the social security system, increasing the value of social insurance funds and using them through performance audit. Social insurance fund performance audit from the most direct to the people, the most realistic issue of vital interests, better play an important role in the construction of a harmonious socialist society. This is of great significance for the overall implementation of the scientific concept of development, the effective performance of audit supervision duties, the promotion of steady progress in the economy and the healthy development of the economy. From the point of view of the performance audit of social insurance funds in China, this paper analyzes the new ideas of constructing the performance audit system of social insurance funds in China by using the basic theories of auditing, social insurance fund management, and so on. Mainly from five aspects of a more detailed discussion. The first part is the introduction, which mainly discusses the present situation of the social security system and the present situation of the social insurance fund in China, and puts forward that strengthening the performance audit of the social insurance fund will play an important role in the safe operation of the social insurance fund. In the second part, the theoretical basis of social insurance fund audit is analyzed with the theory of public fiduciary responsibility, the new public management theory, the information asymmetry theory and the cost-benefit theory, and the theoretical basis for the construction of the performance audit system of the social insurance fund. The third part is an overview of the performance audit of social insurance fund in China, which discusses the meaning of the performance audit of social insurance fund and the present situation of the performance audit of social insurance fund in China. The fourth part analyzes the problems and necessity of social insurance fund performance audit in China. Based on the analysis of the present situation and existing problems of the performance audit of social insurance fund in China, the necessity of constructing the performance audit of social insurance fund in China is put forward. The fifth part is about the construction of performance audit system of social insurance fund in China, from the mode and content of performance audit, the procedure and method of performance audit, the evaluation system of performance audit. This paper puts forward the idea of constructing the performance audit system of the social insurance fund in China from four aspects, hoping that it will be of some significance to the study of the performance audit of the social insurance fund in our country.
【学位授予单位】：长春工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

【引证文献】