社会保障资金审计研究

发布时间：2018-08-31 15:23

【摘要】： 社会保障制度是一个国家经济生活中不可缺少的重要组成部分。新中国成立以来,我国政府就初步建立起了以社会保险、社会福利、社会救济和优抚为主要内容的社会保障制度。随着国民经济的发展和社会保障制度的进一步完善,社会保障资金的规模越来越大,社会保障资金既存在如何运用问题,又存在如何保值、增值的问题,如果缺乏有效的监督,必将产生极大的风险。加强对社会保障资金的审计监督,关系到我国改革的成败、经济的可持续发展以及社会的稳定。本论文主要从四个方面对社会保障资金审计问题进行了较详尽的论述。第一部分我国社会保障制度和社会保障资金的现状,主要论述了社会保障制度的发展现状和我国社会保障资金的现状。由于我国社会保障资金在筹集和管理中存在资金管理分散、挤占挪用严重等问题,必须切实加强社会保障资金的审计工作。第二部分社会保障资金审计的基础理论,主要论述了社会保障资金审计的意义、审计的方式方法以及审计程序和审计依据等。第三部分社会保障资金审计的主要内容,分别论述了社会保险基金审计、社会救济资金审计、社会福利资金审计的主要内容。第四部分社会保障资金审计的现状分析及对策。分别从社会保障法规制度不健全、社会保障资金审计监督不力、审计效果不佳等六个方面分析了我国社保资金审计的现状并从建立健全社会保障资金审计监督机制等六个方面提出了强化社保资金审计的对策。
[Abstract]:Social security system is an indispensable part of a country's economic life. Since the founding of the people's Republic of China, our government has initially established a social security system with social insurance, social welfare, social relief and preferential care as the main contents. With the development of the national economy and the further improvement of the social security system, the scale of the social security funds is becoming larger and larger. The social security funds have the problems of how to use them, how to maintain their value and how to increase their value. If there is no effective supervision, There is bound to be great risk. Strengthening the audit and supervision of social security funds is related to the success or failure of China's reform, the sustainable development of the economy and the stability of the society. This paper mainly discusses the audit of social security fund from four aspects. The first part is the present situation of social security system and social security fund in China, which mainly discusses the development status of social security system and the current situation of social security fund in China. Since there are some problems in the collection and management of social security funds in our country, such as dispersive fund management and serious misappropriation, it is necessary to strengthen the audit work of social security funds. The second part of the basic theory of social security fund audit, mainly discusses the significance of social security fund audit, audit methods, audit procedures and audit basis. The third part discusses the main contents of social security fund audit, social security fund audit and social welfare fund audit. The fourth part analyzes the current situation and countermeasures of social security fund audit. Separately, the system of social security laws and regulations is not perfect, the audit and supervision of social security funds are weak, This paper analyzes the current situation of social security fund audit in China from six aspects, such as poor audit effect, and puts forward countermeasures to strengthen social security fund audit from six aspects, such as establishing and perfecting the supervision mechanism of social security fund audit, etc.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.6

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