社保资金审计现状分析及对策研究

发布时间：2018-07-29 05:37

【摘要】：目前我国社保资金审计存在的问题是:社保资金审计依据尚不健全;社保资金审计内容把握不准;社保资金审计监督力度不够;社保资金审计人员素质不高;社保资金审计效果不尽理想。解决的对策是:准确定位社保资金审计的目标;努力规范社保资金审计的内容;不断改进社保资金审计的方式方法;建立健全社保资金审计监督机制;全面提高社保资金审计人员的素质;争取最佳社保资金审计的效果。
[Abstract]:At present, the problems of social security fund audit in our country are: the basis of social security fund audit is not perfect, the content of social security fund audit is uncertain, the supervision of social security fund audit is not enough, the quality of social security fund auditor is not high; The audit effect of social security fund is not ideal. The countermeasures to be solved are: to locate the objective of social security fund audit accurately; to standardize the content of social security fund audit; to improve the ways and methods of social security fund audit; to establish and improve the supervision mechanism of social security fund audit; Improve the quality of social security fund auditors; strive for the best social security fund audit effect.
【作者单位】：山西财经大学会计学院
【分类号】：F239.65

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