养老保险基金管理绩效审计研究

发布时间：2018-04-27 14:33

本文选题：养老保险基金管理 + 社会保险　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：目前,人口老龄化的趋势正在逐步地扩大。据民政部门统计,我国目前是老龄化的社会,截至2016年底,60岁以上的老龄人达到2亿,占总人口的16.1%,预计老龄化的峰值将在本世纪30年代到达。养老保险关系到我们每个人的切身利益,不仅引起了百姓的重视,我国党中央和国务院领导在会议中多次提到要高度重视养老问题。这就要求我们建立一套有效的养老保险基金管理机制,从审计的方式和法律上保证养老保险基金的安全性和合规性,从而保证当期及未来养老保险金的支付。本文对国内外的养老保险基金管理重要理论和相关文献进行了学习和总结,为后文的分析打下坚实的理论基础。在理论研究的基础上,本文对养老保险基金的现状进行了介绍,笔者认为目前养老保险基金在审计方法停留于财务收支审计,审计的内容和重点均为单位和个人是否按时缴费、养老保险基金是否存在违规挪用的情况、支付是否及时等。然而并没有从制度、管理层面研究问题,本文以绩效审计找出养老保险基金管理存在的问题,力图为养老保险基金管理建设添砖加瓦。同时,本文还选取了N市的养老保险基金进行案例研究,站在实践的角度结合实地调研,结合上文理论对养老保险基金绩效审计,进行分析并找出审计过程中存在的问题,提出合理的建议,达到理论与实践相结合的效果。为保证养老保险基金管理的高效进行,使养老金充分发挥其社会保障功能,必须引入绩效审计,将绩效审计介入养老保险基金的全过程,从养老保险筹集、管理、使用三个环节开展审计工作,实现了对工程全过程的监督控制,在确保基金安全、高效使用的前提下,最大限度地揭露问题,提出具有建设性的建议,提高了政府对养老保险金管理的效益。
[Abstract]:At present, the trend of population aging is gradually expanding. According to the statistics of civil affairs department, China is an aging society at present. By the end of 2016, the number of elderly people over 60 years old has reached 200 million, accounting for 16.1% of the total population. The peak of aging is expected to reach in the 1930s. Pension insurance is related to the vital interests of each of us, not only caused the attention of the people, our party Central Committee and the leadership of the State Council has repeatedly mentioned the need to attach great importance to the issue of old-age care. This requires us to establish an effective pension fund management mechanism to ensure the security and compliance of the pension insurance fund in the way of audit and the law, so as to ensure the payment of the current and future pension insurance funds. This paper studies and summarizes the important theories and related documents of pension fund management at home and abroad, which lays a solid theoretical foundation for the later analysis. On the basis of theoretical research, this paper introduces the current situation of pension insurance fund. The author thinks that the current audit method of pension insurance fund stays in the audit of financial income and expenditure, and the content and emphasis of audit are whether the unit or individual pays the fees on time. Whether endowment insurance fund exists violate the circumstance of misappropriation, pay whether to wait in time. However, there is no research from the system and management level, this paper finds out the existing problems of pension fund management by performance audit, and tries to contribute to the construction of pension fund management. At the same time, this paper also selected N City pension fund for case study, standing in the perspective of practice combined with field research, combined with the above theory of pension fund performance audit, analysis and find out the existing problems in the audit process, Reasonable suggestions are put forward to achieve the effect of combining theory with practice. In order to ensure the efficient management of the pension insurance fund and make the pension give full play to its social security function, it is necessary to introduce the performance audit, to intervene the performance audit in the whole process of the pension insurance fund, and to raise and manage the pension fund from the pension insurance. Using three links to carry out the audit work, the supervision and control of the whole process of the project are realized. Under the premise of ensuring the safety and efficient use of the fund, the problems are exposed to the maximum extent, and constructive suggestions are put forward. Improved the government to endowment insurance fund management benefit.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F239.6

【参考文献】