社会保险基金政府绩效审计的研究

发布时间：2018-08-29 11:08

【摘要】： 随着我国社会保险制度的逐步建立和发展,越来越多的劳动者被纳入到社会保险体系中,积累的社会保险基金累计结余规模也日益庞大。同时,曝光的贪污、挤占挪用社会保险基金的违法案例也越来越多,涉案金额巨大、涉案人员的级别之高令人震惊,使得老百姓对社会保险基金的运作及管理机制产生了深刻的忧虑。然而,我国审计机关目前对社会保险基金审计仍然采用传统的财政财务审计思路,重点审计有关缴费单位和个人是否按时缴费、历年欠费的缴纳情况、社会保险基金是否存在违规挤占挪用情况、社会保险基金的支付是否及时到位等情况,而忽视了社会保险基金运营及保值增值情况。这种做法不能从根源上杜绝问题的产生,因此急需建立科学有效的社会保险基金审计制度。本文将政府绩效审计引入社会保险基金审计领域。政府绩效审计产生于二十世纪四十年代,七十年代以后得到迅速发展。国内在政府绩效审计理论研究上硕果颇丰,审计机关也已在部分省市开展绩效审计实践工作。本文首先阐述了社会保险基金政府绩效审计的理论基础(主要有公共受托经济责任关系理论、新公共管理理论、交易费用理论及成本效益理论);其次对社会保险基金的内涵、特点及构成、基金管理的主要环节及监管做了简单介绍;继而分析了目前社会保险基金政府绩效审计的现状及成因;最后将政府绩效审计的有关理念运用到社会保险基金审计中,构建了开展社会保险基金政府绩效审计的基本思路,包括社会保险基金政府绩效审计的模式选择、主要内容、审计程序与方法、绩效评价体系及绩效报告模式,并以某市2006年度五项社会保险基金为例说明如何开展社会保险基金政府绩效审计。
[Abstract]:With the gradual establishment and development of the social insurance system in China, more and more workers are brought into the social insurance system, and the accumulated balance of the social insurance fund becomes larger and larger. At the same time, more and more cases of corruption and embezzlement of social security funds have been reported. The amount involved is huge, and the level of personnel involved is shocking. Make common people to the operation of social insurance fund and management mechanism produced deep worry. However, at present, the audit institutions of our country still adopt the traditional idea of financial and financial audit to audit the social insurance fund, focusing on the audit of whether the payment units and individuals pay the fees on time and the payment of the outstanding fees over the years. Whether there are misappropriation and misappropriation of social insurance funds, whether the payment of social insurance funds is in place in time, and so on, has neglected the operation of social insurance funds and the maintenance and appreciation of their value. This method can not eliminate the problem from the root, so it is urgent to establish a scientific and effective audit system of social insurance fund. This paper introduces the government performance audit into the field of social insurance fund audit. Government performance audit emerged in the 1940s and developed rapidly after 1970's. The research on the theory of government performance audit is fruitful in our country, and the audit institutions have also carried out the practice of performance audit in some provinces and cities. This paper first expounds the theoretical basis of government performance audit of social insurance fund (mainly the theory of public fiduciary economic responsibility, the theory of new public management, the theory of transaction cost and the theory of cost benefit), secondly, the connotation of social insurance fund. The characteristics and composition, the main links of fund management and supervision are briefly introduced, and then the present situation and causes of government performance audit of social insurance fund are analyzed. At last, the author applies the concept of the government performance audit to the social insurance fund audit, and constructs the basic idea of the social insurance fund government performance audit, including the choice of the mode and the main content of the social insurance fund government performance audit. Audit procedures and methods, performance evaluation system and performance reporting model, and a city in 2006 five social insurance funds as an example to illustrate how to carry out social insurance fund government performance audit.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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