社会保险基金审计监管的研究
发布时间:2018-06-29 20:45
本文选题:社会保险基金 + 社会保险基金的审计监管 ; 参考:《西南财经大学》2007年硕士论文
【摘要】: 2006年,中国最具有轰动效应的经济案件,自然非“上海社保大案”莫属。从上海社保基金的约1/3(32亿人民币)被拆借挪用给民营企业收购高速公路权益的消息传出,到上海市委书记陈良宇被免职,再到国家统计局局长邱晓华涉嫌上海社保案接受中纪委的审查……与之相关的一切消息,无一不是国内外媒体关注的焦点。 社会保险基金是社会保障制度的物质基础,意义重大,它是“社会的稳定器”。它运转的成败不仅关系到广大参保人与相关利益者的权益,更关系到整个社会的安全和稳定。虽然社会保险基金是由相关经办机构经办,但基金不属于经办机构所有,基金不能为社会保险经办机构直接创造或取得经济价值,而行政、事业、企业单位财务管理活动中的资金可以为其创造或实现经济价值。社会保险经办机构只是代行政府职能的基金收支活动管理的主体,其与行政、事业、企业单位的财务管理具有差异性。社会保险基金和国家财政有密切关系。社会保险基金是国家财政宏观调控的重要杠杆,社会保险基金客观上要求国家财政参与社会保险基金的分配和管理。社会保险基金的运行成败也影响到国家财政。因为参保人数增加,社会保险基金的数目逐渐庞大,这部分基金的出现的问题也越来越多。有些个人或小团体不顾国家法纪,去触摸“高压线”,导致社会保险基金被违法挪用或占用,被隐瞒,被虚报,被转移等。再者,我国的社会保险基金审计监管本来就落后于世界发达国家,也没有关于社会保险基金审计监管专门的法律。审计机构庞大,有些工作人员闲置,资源浪费。审计人员专业技能水平低,无法胜任越来越有难度的工作。所以,社会保险基金的审计监管变得那么迫切。通过信息收集技术和信息分析技术对社会保险基金征缴,支出,运营,管理过程中的合法性,真实性,正确性,安全性等进行审计监管。重视对养老金,医疗保险金,生育和工伤保险基金的审计监管。有效率的社会保险基金审计监管可以保证社会保险基金的正常运行,保证以安全性为前提,合理和合法的获取社会保险基金的收益。社会保险基金审计的基本程序主要包括:审计准备、制定审计方案、实施审计,全面调查评估和出具审计报告、后续审计等。审计结果还要经过定量指标分析和定性指标分析来进行科学的评价。这需要专业的评估、精算公司完成。 理论来源于实践,理论指导实践。在实践中检验理论的正确性,并修正理论。 社会保险基金审计监管的讨论会对实际工作产生指导和帮助。审计人员在社会保险基金审计监管的实际工作中又有了新疑惑,新问题,拿到理论上讨论,丰富了理论知识,扩大了社会保险基金审计监管的理论范围。这是一个相互促进的过程,使社会保险审计监管的研究更有意义。 第一章,阐明社会保险基金的范畴,社会保险基金审计监管的内容,特征等基本理论;指出社会保险基金审计监管的地位和作用。明确对社会保险基金审计监管的认识,注意以下几个方面:第一,是要明确社会保险审计监督的主次作用认识,走出认识上的误区。第二,是明确对社会保险审计监督职能的认识。第三,是明确审计监督工作在整个保险基金管理工作中的重要性。 第二章,对国内外的社会保险基金审计监管加以比较。先是对美国,法国及英国的社会保险基金审计监管的政策,方法,法律等方面的阐述。要看到法律的效用,有些国家的社会保险监管机构拥有对违法人进行法律制裁的权利。然后是对我国社会保险基金审计监管的发展沿革的陈述。可见,我国虽然有很多这方面的暂行条例,但还没有特别为社会保险基金审计监管制定的法律。接着,指出我国社会保险基金审计监管方面表现出的问题。具体有社会保险基金管理体制不统一,基金管理难以协调、法制不健全,管理缺乏规范;基金未纳入国家及地方政府的统一预算,缺乏统筹安排,基金分散,难以产生效益;现收现付的筹资模式难以渡过“老龄时期”,“代际转嫁”方式将出现支付危机、缺少可供选择的投资工具,基金保值困难等;审计工作人员素质低,专业技能不能胜任越来越有难度的工作;社会保险会被违法占用,违法挪用等。针对这些情况,应该大力加强社会保障基金的监督和管理。 第三章,说明社会保险审计基金审计的程序和方法。社会保险基金审计程序主要包括:审计准备、制定审计方案、实施审计,全面调查评估和出具审计报告、后续审计等。审计方法主要有信息收集方法和信息分析方法。定量和定性分析,静态和动态分析,专业技术与经验相结合,提高审计质量。 第四章,提出改进社会保险基金审计监管方面的建议。建议为在社会保险基金征缴和支出,运营,管理过程中的审计监管;养老保险基金,医疗保险基金,生育和工伤保险的审计监管;改进我国社会保险基金的会计信息披露制度;完善社会保险基金审计监管机构,提高社会保险审计机构人员素质,有利于完善社会保险的审计监督;有效的运用舆论和媒体力量,提高审计质量;促进社会保险基金审计法的建立,为审计工作提供法律保证。每一个审计过程中都有不同的审计内容和范围,在正文中有详细论述。还要注意社会保险基金审计监管实际工作中的重点:加强审计项目管理,合理确定审计重点;加强调查测试,明确审计工作重点;加强延伸审计,确保审计工作效果;加强信息化建设,实行动态监管。加强跟踪检查,提高审计成果质量。 第五章,阐述社会保险基金审计监管工作的绩效评价体系。包括评价方法,评价依据,评价指标等方面,最后还要提出评价结果应该写成报告形势已证明审计效力。以后,我国还可以建立自己的数据库,利用电脑数据处理技术来完成一定的评估。 本文的研究重点在于社会保险基金的审计现状分析,社会保险基金的审计方法,社会保险基金审计监管工作的绩效评价。 本文的观点是,完善我国社会保险基金的审计监管应贯穿于社会保险基金征缴,支出,投资运营,管理的全过程;同时又要考虑到社会保险基金的构成险种,采取相应的审计监管;社会保险基金审计监管的方法和程序也是保证社会保险基金审计监管质量的重要因素,社会保险基金的审计监管又必须有严格的评价方法,评价修正审计结果,审计结果应该书面化,提供给信息需求者。 本文的主要创新是在通过社会保险基金的运行过程和社会保险基金的内容来提出完善我国社会保险基金审计监管的建议;提出多层次的审计监管;实行动态监管,定期将社会保险会计和审计信息透明化,公众化,接受公众的监督;另外注意了社会保险审计结果的落实;提出审计结果的评价结果应该书面化,网络化。 本文的研究过程是从抽象到具体的过程,本文的特点如下: 第一,从社会保险基金的基本理论和社会保险基金审计监管的基本理论出发,引出问题——社会保险基金的审计监管问题。 第二,注重社会保险基金审计过程,审计方法,审计评价方法和标准。这些方面都作了详细的论述。 第三,本文力求有层次感,能说明问题。
[Abstract]:In 2006, the most sensational economic case in China was naturally not "Shanghai social security case". From about 1/3 (3 billion 200 million RMB) of the Shanghai social security fund, the news of misappropriation and appropriation to private enterprises for the acquisition of the rights and interests of the expressway was sent to Chen Liangyu, Secretary of the Shanghai municipal Party committee, and then to Qiu Xiaohua, the director of the State Bureau of statistics, to be suspected of Shanghai. The case is accepted by the Central Commission for Discipline Inspection. All the news related to it is the focus of attention at home and abroad.
The social insurance fund is the material basis of the social security system, which is of great significance. It is a "social stabilizer". The success or failure of the social security fund is not only related to the rights and interests of the broad masses of the insured and the relevant interests, but also to the security and stability of the whole society. Although the social insurance fund is run by the relevant agencies, the fund is not owned by the fund. The fund can not create or obtain economic value directly for the social insurance agencies, but the funds in the administrative, business and enterprise unit financial management activities can create or realize the economic value for them. The social insurance agency is the main body of the fund collecting activities of the government, and the administrative, enterprise and enterprise alone. The social insurance fund is an important lever of the national financial macro-control, and the social insurance fund objectively requires the national finance to participate in the distribution and management of the social insurance fund. The success or failure of the social insurance fund also affects the national finance. The number of insurance is increasing, the number of social insurance funds is increasing, and there are more and more problems in this part of the fund. Some individuals or small groups, regardless of the state law and discipline, touch the "high voltage line", which causes the social insurance fund to be misappropriated or occupied, concealed, false and transferred. Furthermore, the social insurance fund audit supervisor of China It has been lagging behind the developed countries in the world, and there is no special law on the audit supervision of social insurance funds. The audit institutions are huge, some of them are idle and the resources are wasted. The level of professional skills of the auditors is low, so the audit supervision of the social insurance fund has become so urgent. Information collection technology and information analysis technology carry out audit supervision on the legality, authenticity, correctness and safety of social insurance fund collection, expenditure, operation and management. The audit supervision of pension, medical insurance gold, birth and industrial injury insurance fund is emphasized. The effective social insurance fund audit supervision can guarantee the society. The normal operation of the insurance fund ensures the gain of the social insurance fund reasonably and legally on the premise of safety. The basic procedures of the social insurance fund audit include: audit preparation, the formulation of audit plans, the implementation of audit, comprehensive investigation and evaluation, audit report, follow-up audit, and so on. The results of the audit must be quantified by quantitative indicators. Analysis and qualitative index analysis are needed for scientific evaluation. This requires professional assessment, actuarial company to complete.
Theory comes from practice, theory guides practice, practice examines correctness of theory and corrections theory.
The discussion on the audit supervision of the social insurance fund will give guidance and help to the actual work. In the actual work of the audit supervision of the social insurance fund, the auditors have new doubts and new questions, which have been discussed in theory, enriched the theoretical knowledge and expanded the theoretical scope of the supervision of the social insurance fund. This is a mutual promotion. The process makes the study of social insurance auditing more meaningful.
The first chapter, clarifies the category of social insurance fund, the contents and characteristics of the audit supervision of social insurance fund, and points out the status and function of the audit supervision of social insurance fund. Second, it is a clear understanding of the supervision function of the social insurance audit. Third, it is the importance of the audit supervision in the whole insurance fund management.
The second chapter compares the audit supervision of social insurance funds at home and abroad. First, it is the policy, method and law of the audit supervision of social insurance funds in the United States, France and the United Kingdom. To see the utility of the law, the social insurance regulators in some countries have the right to impose legal sanctions on the offender. The statement of the development and evolution of the audit supervision of the national social insurance fund shows that although there are many temporary regulations in this area, there is no special law for the audit supervision of social insurance funds. Then, it points out the questions in the audit supervision of the social insurance fund in our country. First, the fund management is difficult to coordinate, the legal system is not sound, the management is lack of standard, the fund is not included in the unified budget of the state and local governments, the fund is not arranged, the fund is scattered, and it is difficult to produce the benefit; the payment mode is difficult to pass through the "aging period", and the "intergenerational transfer" will appear in the payment crisis, and the investment is lack of alternative investment. Tools, funds to protect the value of difficulties and so on; the quality of the audit staff is low, professional skills are not competent for more and more difficult work; social insurance will be illegally occupied, illegal misappropriation and so on. In this case, we should strengthen the supervision and management of the social security fund.
The third chapter explains the procedures and methods of the audit of the social insurance audit fund. The audit procedures of social insurance fund include: audit preparation, audit scheme, audit, comprehensive investigation and evaluation, audit report, follow-up audit, etc.. The audit methods mainly include information collection methods and information analysis methods. Quantitative and qualitative analysis, static analysis. And dynamic analysis, professional technology and experience to improve audit quality.
The fourth chapter puts forward some suggestions on improving the audit supervision of social insurance fund. It suggests that the audit supervision in the process of collecting and spending, operating and managing the social insurance fund; the auditing supervision of the endowment insurance fund, the medical insurance fund, the birth and the industrial injury insurance, and improving the accounting information disclosure system of the social insurance fund of our country; and perfecting the society. The audit supervision institution of the insurance fund can improve the quality of the personnel of the social insurance audit institution, improve the audit supervision of the social insurance, effectively use the public opinion and media strength, improve the audit quality, promote the establishment of the auditing law of the social insurance fund and provide the legal guarantee for the audit work. There are different audits in each process of audit. The capacity and scope are discussed in detail in the text. We should also pay attention to the key points in the actual work of the audit supervision of the social insurance fund: strengthen the audit project management, rationally determine the focus of the audit, strengthen the investigation and test, clear the focus of the audit work, strengthen the extension audit, ensure the effectiveness of the audit work, strengthen the information construction, implement dynamic supervision and strengthen the tracking. Check to improve the quality of audit results.
The fifth chapter expounds the performance evaluation system of the audit supervision of the social insurance fund, including the evaluation method, the evaluation basis, the evaluation index and so on. Finally, it is also suggested that the results of the evaluation should be written into the report situation to prove the effectiveness of the audit. Assessment.
This paper focuses on the analysis of the status of the audit of social insurance funds, the auditing methods of social insurance funds, and the performance evaluation of the audit supervision of social insurance funds.
The view of this article is that the audit supervision of the social insurance fund should be perfected in the whole process of social insurance fund collection, expenditure, investment operation and management; at the same time, the corresponding audit supervision should be taken into consideration of the insurance fund of the social insurance fund, and the methods and procedures of the social insurance fund audit supervision are also guaranteed the social insurance basis. The important factor of the quality of the gold audit supervision is that the audit supervision of the social insurance fund must also have strict evaluation methods, and the results of the revised audit should be evaluated. The results of the audit should be written and provided to the information demand.
The main innovation of this paper is to improve the audit supervision of social insurance fund in our country through the operation process of social insurance fund and the content of social insurance fund; put forward multi-level audit supervision, implement dynamic supervision, make social insurance accounting and audit information transparent, public, and accept public supervision; Attention is paid to the implementation of the results of the social insurance audit, and the evaluation results of the audit results should be written and networked.
The research process in this paper is from abstract to concrete process. The characteristics of this article are as follows:
First, from the basic theory of the social insurance fund and the basic theory of the audit supervision of social insurance fund, the problem is drawn out - the audit supervision of the social insurance fund.
Second, pay attention to the process of social insurance fund audit, audit methods, audit evaluation methods and standards. These aspects are discussed in detail.
Third, this article strives to have a sense of hierarchy, which can explain the problem.
【学位授予单位】:西南财经大学
【学位级别】:硕士
【学位授予年份】:2007
【分类号】:F239.65;F842.6
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1 魏星;社会保险基金审计监管的研究[D];西南财经大学;2007年
,本文编号:2083323
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