Research On Auditing Evaluation System Of Social Security Fund Performance In China

After nearly three decades of development, social security, although our country has been rapid development, but it also exposed a series of problems, such funds were misappropriated events occur frequently, the public’s participation rate is still low,social security system between regions, urban and rural development is uneven, the existence of social security funds, such as the risk of devaluation. These problems make social security challenges facing our country. The main reason is the lack of operating funds associated with the evaluation system and the way of effective supervision and management of the funds in the social security funds audit. To improve the above situation, the most effective is to establish a sound financial management of social security laws, regulations, rules, regulations, etc., and to develop and improve the social security fund performance audit, performance audit to establish realistic evaluation system is its key links.Based on the above, this paper analyzes the performance audit of social security funds and foreign situation, analysis of relevant theoretical foundation of China’s social security fund management as well as the current situation and problems of performance audit on the use of key performance indicators of China’s social security fund was constructed performance audit evaluation system, On the basis of "3E" mode on the addition of compliance, fairness, satisfaction, sustainability of the four indicators. The index system with H county pension conducted performance audits.Hoping to provide new ideas for our research evaluation system to explore the performance audit of social security funds new ideas.