社会保障基金审计的国际比较及启示

发布时间：2018-05-17 08:22

本文选题：社会保障基金审计 + 国际比较　；参考：《审计与经济研究》2009年05期

【摘要】：我国社会保障基金审计工作正处在发展的重要时期,但社会保障基金审计理论研究明显滞后于社会保障事业和审计事业发展。在比较研究德国、日本、瑞典、英国和中国社会保障基金审计的依据、运行模式和特点的基础上,提出国外社会保障基金审计经验对我国社会保障基金审计的重要启示:健全社会保障法律体系,尽快出台社会保障基本法;国家审计在社会保障领域发挥主要作用的同时,进一步完善内部审计,积极调动民间审计力量的积极性;侧重社会保障基金的绩效审计,尽快建立绩效审计的评价体系;建立社会保障财政预算;加大计算机审计力度,开发高共享程度的信息系统;建立社会保障基金审计的咨询机制等。
[Abstract]:The audit of social security funds in China is in an important period of development, but the theoretical study of the audit of social security funds is obviously lagging behind the development of social security and auditing. On the basis of a comparative study of the basis, operation mode and characteristics of the audit of social security funds in Germany, Japan, Sweden, the United Kingdom and China, This paper puts forward the important enlightenment of foreign social security fund audit experience to our country's social security fund audit: perfecting the social security legal system, promulgating the social security basic law as soon as possible, while the state audit plays the main role in the social security field, To further improve the internal audit, actively mobilize the enthusiasm of the non-governmental audit forces; focus on the performance audit of social security funds, as soon as possible to establish the performance audit evaluation system; establish the social security financial budget; increase the strength of computer audit, To develop information system with high degree of sharing and to establish consultation mechanism of social security fund audit.
【作者单位】：中南大学商学院;
【基金】：湖南省审计厅2008年度重点规划科研立项课题([2008]01)
【分类号】：F239.44

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