The Research Of Social Security Fund Audit

The national social security system is an indispensable and important component of our economic life. Since the founding of new China, the Chinese government had initially set up a social security system mainly covering social insurance, social welfare, and social relief.With the growth of the national economy and the further improvement of the social security system, increasing of the size of the social security funds, the problems how to use it properly, to value the existence and make it value-added is bound to have a great risk if in the absence of effective supervision.The success of China's reform, economic development and social stability lies on the strengthening audit and supervision of the social security funds. The paper mainly discusses on the audit of the social security fund from four parts. The first part mainly introduces and discusses the current situation of the social security system and the social security funds of our country, of which the problems that funds diverted, the dispersed money raised and funds management exist.Secondly, of the theoretical basis of social security funds audit, it mainly discusses on the concept of social security funds and the importance of audit, audit methods, audit procedures and the audit basis.The third part, of the main content of the audit of social security funds, it respectively discusses on the social insurance fund audit, social relief funds audit, and the audit of social welfare funds.Part IV, the social security funds status analysis and audit responses. From six points that the unhealthy of the related laws, the lamp audit, as well as the imperfect result, etc., it analyses the current status of our social capital, and finally indicates the way to strengthen social security funds audit from about another six points.