Study On The Performance Audit Of Social Insurance Fund

With the acceleration of the developing social insurance system in our county, more and more people were brought into the system, which made the accumulated balances of the social insurance fund were increasingly hugeness. How could such a huge amount of funds operates safely and effectively and could maintain and increase its value in such a high rates of inflation is concerned by all people. Recent years, media exposure of the social insurance fund law cases which is committed by high-level officials is so common that people had put their concerns on the operation and management on social security fund, which are their life money. However, China's authority audit of the social insurance fund is still using the traditional ways and means of fiscal and financial audit which concerns on whether the relevant units and individuals pay fees on time or the payment of arrears over the years, etc, ignoring of increasing the value of the funds. This approach can not address the root causes of social insurance funds the critical issues facing, and establishment of a scientific and effective system of performance audit of social insurance funds is needed.An innovative point of this article is the introduction of performance audit of government to audit areas of social insurance funds. Firstly, a brief status of the social insurance fund management and the main aspect of our current government performance audit had been made. Then the article analysis the causes why the benefit audit on social security funds did not carried out effectively. Finally, this article introduced the performance audit of government to audit areas of social insurance funds, and put forward some of the social insurance fund government performance audit of the basic ideas including the goal and procedures of performance audit. This article also formed a system of performance evaluation and its audit report.