The Research Of Social Security Fund Audit

Based on the existing actual situation and relevant theoretical research of the social security fund in our country, the thesis makes an analysis of the existing problems, draws a revelatory conclusion and accordingly puts forward some strategies and suggestions for better implementation of the social security fund in our country.In the first place, the thesis makes a detailed introduction to the definition of the Social security fund and Social security fund Audit; meanwhile, it also devotes a large space for the analysis of the necessity of the social security fund audit. This part mainly includes the great influence of the social security fund on the society; in addition, it also mentions that the operating risk of the Social security fund can imperil social stability and security.What's more, the thesis carries out the analysis of the main problems and causes of the social security fund in our country. The main problems can be illustrated as follows:The legislature of the supervision of the social security fund Audit functions to be not sound; the management organization of the social security fund are beyond corresponding real power and capability; the investment and operation subject and the supervision and management subject of the social security fund unite together; the supervision and management of the social security fund Audit over relies on the administrative means; the administrative supervision and management are not centralized; the social supervision subjects don't carry out their responsibility; the defect of the mid-term or long term pre-warning supervision appears to be quite serious; the comprehensive quality of the auditors appears to be low, which accordingly affects the audit quality; the behindhand audit means can not comply with the demand of the information culture. The thesis in this part also puts forward the implication brought by the social security fund Audit at home and abroad, including the implication on the management of the social security fund audit system in our country, the implication on the marketing operation mode of the social security fund and the supervision and management of the investment mode in our country as well as the implication on the risk control of the social security and the supervision and management of preserving and increasing the value audit in our country.Finally, the thesis puts forward some suggestions for bettering the social security fund audit in our country, which mainly covers:establish a sound legislature of the social security fund audit; consummate the supervision and management system of the social security fund audit; reinforce the inner audit and outer audit of the social security fund; categorize the audit management of the social security fund and strengthen the research on the analysis means of the supervision and management of the fund audit; exert audit supervision to guarantee the special fund for special use of the social security fund; stipulate the content of the social security fund audit; improve the auditor's comprehensive quality and enhance the establishment of the audit; perfect the announcement of the audit result as well as its transparency; optimize and innovate the social security fund audit means.All the analysis in the thesis are based on the actual situations and theories, therefore, the strategies and suggestions put forward are of great availability and can provide basis and reference for the practical decision-making.