Strengthen The Audit Of The Endowment Insured Fund, Promote Social Harmonious Development

Endowment insurance is one of cores of social security system, its influence is big and sociality is strong, which directly concern society stabilizes and the development of economy. it is also concerned with every people in society and concerned with the basic life needs of worker. However, " Being old before rich " condition is a big challenge for the economic social development of our country and the system of endowment insurance, this kind of condition need to pay attention to the audit work for the fund of endowment insurance, ensure the rights and interests of the people's basic life of the masses, promote social harmonious development. This paper began with the endowment insurance being the foundation stone of social harmonious development, stated the close relation between the endowment insurance fund and social stability, economic development and the broad masses of the people. Put forward that strengthen its audit to guarantee the sound development, then has introduced current situation, auditing countermeasure that the endowment insured fund audit, auditing planning and auditing the procedure. Propose the budget-auditing of the endowment insured fund is a prerequisite of sound development of the endowment insured fund, then has introduced the audit of endowment insured fund assets, debts , imposing , expenditure and management. Finally, put forward the idea that how to make the endowment insured fund audits the system perfectly.