Research On Social Insurance Fund Auditing Of Our Country

The development of the social security in various countries shows that the social insurance system is the most important part of the social security system, whereas social insurance funds are the material base of the social insurance system. The performance of social insurance funds has much effect on the interests of the people, which acts as the " safety valve" and " shock absorber" of the country and society, which is the "life insurance money " of the people. At present, we have often heard of the irregularities of the social security fund. Illegal using have affected the payment of the funds, weaken the ability to resist risk, damage the vital interests of working people, damage the credibility of the Government and people's confidence in the social insurance system. It is harmful for the healthy and stable development of the social security system. Establishing and improving the regulatory mechanism of Social Insurance Fund will better for the policy implementation, guarantee the normal operations of the social insurance fund, prevent the social insurance fund risk, stop and correct a variety of violations effectively. In order to strengthen the supervision and inspection of the social insurance funds, auditing has become particularly important. Based on the background of China's social insurance funds, in this paper, carry out a study of Social Insurance Fund Auditing and Supervision.The chapter I to chapter III talk about our country's current status of social insurance fund operation and the auditing which play a role in the supervision and inspection of social insurance funds. Chapter IV introduced the auditing model of current social insurance funds abroad, take the highly-developed-social-security countries like Britain and Japan as examples, make a comparative analysis with our country's model in order to learn from them. The chapter V put forward the existing problems of the current social insurance fund audit system in terms of five aspects, such as inadequate laws and regulations, audit supervision and public scrutiny is not timely, the overall quality of audit staff is low, the review contents is not comprehensive, Management system defects, etc. and analyzes the causes of the current auditing problems. Chapter VI put forward the idea that how to make the endowment insured the funds audit system perfectly.