我国养老保险基金审计中存在的问题与对策研究

发布时间：2018-05-19 01:43

本文选题：养老保险 + 养老保险基金　；参考：《湘潭大学》2007年硕士论文

【摘要】： 养老保险是社会保障体系的核心之一,是老年人的“安全网”和稳定社会的“减震器”,保证养老保险基金的安全与完整,更是成为社会关注的热点和焦点。但实际上养老保险基金管理存在诸多问题,时有违纪违法行为发生。2006年7月上海社保基金挪用案震惊全国,涉案金额32亿元,数名高官落马。同年11月,审计署公报中指出河南新密市将企业职工养老保险基金637万元存入两家城市信用社,2002年11月信用社撤销,基金不能收回。这些违纪违法行为,不仅损害了广大参保人的切身利益,损害了人们对养老保险制度的信心,而且影响了政府的信誉和社会的和谐发展。利用审计手段来加强基金监督,提高基金管理水平,确保基金的安全和完整,防止基金被挤占挪用,防止政府官员的腐败,维护社会公众的切身利益,对我国养老保险具有重大意义,加强养老保险基金的审计监督刻不容缓。当前,国外发达国家的养老保险基金审计可分为两类:第一类是以绩效审计为主,如英国和美国;第二类是合规性审计和绩效审计并重,如瑞典和日本。这些国家在养老保险基金审计中的先进经验,如注重养老保险立法;养老保险基金审计侧重于管理方面;建立共享程度高的养老保险信息系统;完善养老保险内部控制制度等做法,这对我国的养老保险基金审计有很好的启示和借鉴作用。而我国开展养老保险基金审计的时间不长,还存在着很多的问题,主要是养老保险法律法规不健全,养老保险基金审计工作缺乏应有的法律基础;养老保险基金审计审计监督职能不能充分发挥;养老保险基金审计人员素质有待提高,养老保险基金审计手段相对落后;养老保险基金绩效审计未能真正开展等等。为严肃财经法纪,促进养老保险基金管理规范,确保养老保险基金的安全与效益,深化养老保险基金绩效审计,我国必须从加强养老保险法制建设,搭建养老保险基金依法审计的平台;健全养老保险基金审计体系,充分发挥审计监督职能;提高养老保险基金审计人员素质,改进养老保险基金审计手段;加快养老保险基金绩效审计发展四个方面来完善我国养老保险基金审计。
[Abstract]:The endowment insurance is one of the core of the social security system. It is the "safety net" for the elderly and the "shock absorber" for stabilizing the society. It has become the hot spot and focus of the society to ensure the safety and integrity of the pension insurance fund. However, in fact, there are many problems in the management of pension insurance fund. In July 2006, the case of embezzlement of social security fund in Shanghai shocked the whole country, involving 3.2 billion yuan, and several senior officials fell. In November of the same year, the Bulletin of the Audit Office pointed out that Xinmi City of Henan Province deposited 6.37 million yuan of the pension insurance fund for enterprise workers into two urban credit cooperatives. In November 2002, the credit cooperatives were abolished and the funds could not be recovered. These violations not only damage the vital interests of the insured, damage people's confidence in the pension insurance system, but also affect the credibility of the government and the harmonious development of the society. Using audit means to strengthen the supervision of the fund, improve the management level of the fund, ensure the security and integrity of the fund, prevent the embezzlement of the fund, prevent the corruption of government officials, and safeguard the vital interests of the public. It is of great significance to our country's endowment insurance, and it is urgent to strengthen the audit and supervision of pension insurance fund. At present, there are two types of pension fund audit in foreign developed countries: the first type is mainly based on performance audit, such as the United Kingdom and the United States, and the second type is compliance audit and performance audit, such as Sweden and Japan. These countries' advanced experience in pension fund audit, such as paying attention to pension insurance legislation, pension fund audit focusing on management, setting up a high degree of sharing pension insurance information system; Perfecting the internal control system of the endowment insurance has a good enlightenment and reference for the audit of the pension insurance fund in our country. But our country carries on the pension insurance fund audit the time is not long, also has many problems, mainly is the endowment insurance law and the regulation is not perfect, the pension insurance fund audit work lacks the legal foundation; Pension fund audit supervision function can not be fully played; pension fund audit staff quality needs to be improved pension fund audit means are relatively backward; pension fund performance audit can not really carry out and so on. In order to enforce financial and economic laws and regulations, to promote the regulation of pension fund management, to ensure the safety and efficiency of pension insurance fund, and to deepen the performance audit of pension insurance fund, China must strengthen the construction of pension insurance legal system. Build the platform of pension fund audit according to law, perfect the audit system of pension fund, give full play to the audit supervision function, improve the quality of pension fund auditor, improve the audit means of pension fund; Speed up the development of pension fund performance audit to improve the pension fund audit in China.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F842.6;F239.6

【参考文献】