China's Urban Social Insurance Fund Management And Audit Oversight Of Research

With the deepening of reform, social security is becoming a serious social and economic problem. Social security Funds are the basis of Social Insurance system, the results of that will affect the benefits of all people who taking part in the social insurance.This paper includes five parts .The first part is the introduction of some basic concepts, theories and related history .The second part is the analysis of international financial model for social funds, and studies the reasons why China must shift from a pay - as - you - go system to a partial provident funding system.The third subsidiary is the main part of the paper. Firstly, it compares three models of existing managing for social funds. Then it points out the advantages and disadvantages about these models. Because of the crisis faced by public schemes, it is necessary for our government to reform the present managing model in which the government plays an important role. Similarly, it is very essential to keeping and appreciating the value of funds. Finally, it has a try to design a new management and supervision model for social security funds in urban China.The fourth part studies the auditing supervision system, which is applied in the social security funds. Based on the characters of it, audit will become an effective way to supervise the running of social security funds .In order to standardize the managers' behaviors, the part discusses the contents on auditing; in order to improve the quality of auditing, the subsidiary suggests to do achievable auditing. /The fifth part analyses different kinds of practices of Chinese existing management on social security funds in urban area in the basis of a province survey. The last is the conclusion.