我国社保资金联网审计探讨

发布时间：2018-04-18 00:01

本文选题：社会保障资金 + 联网审计　；参考：《国际商务财会》2016年05期

【摘要】：随着我国逐渐步入老龄化社会,社会保障资金的运行管理工作显得格外重要。社会保障资金的运作管理不仅关系到广大人民群众的根本利益,也影响着整个社会的和谐发展。鉴于社保资金的复杂性,以及当今信息化的大环境,对社保资金联网审计的应用进行研究,不仅符合社保资金审计的发展需求,更为社保资金审计手段的创新提供了理论支持。本文通过对我国社保资金审计工作整体的运行现状进行分析,分析了我国社保资金审计过程中存在问题;其次提出了要进行社保资金联网审计的必要性,讨论了社保资金联网审计的具体内容和优势,以及在实践过程中的发展与不足;最后针对我国社保资金联网审计的不足,分别从制度、人才、安全和技术4个方面提出了相应的解决方案和对策。
[Abstract]:As our country gradually steps into the aging society, the operation and management of the social security fund becomes more and more important.The operation and management of social security funds not only affect the fundamental interests of the broad masses, but also affect the harmonious development of the whole society.In view of the complexity of social security funds and the information environment, the research on the application of network audit of social security funds not only meets the needs of the development of social security funds audit, but also provides theoretical support for the innovation of the means of social security funds audit.Based on the analysis of the current situation of social security fund audit in our country, this paper analyzes the existing problems in the process of social security fund audit, and then puts forward the necessity of the network audit of social security fund.This paper discusses the specific contents and advantages of the network audit of social security funds, as well as its development and deficiency in the process of practice.The corresponding solutions and countermeasures are put forward in four aspects of safety and technology.
【作者单位】：湖北经济学院会计学院;
【分类号】：F239.1

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