The Research On The Performance Audit Evaluation System Of The Social Insurance Fund In China

Since the beginning of the21st century, China’s economic and social development fullyentered the accelerated and transitional period.After years of reform, the social insurance fund isgradually improved and perfect. While the social insurance fund management made significantachievements, there are some problems also. Such as financing channel isn’t unobstructed; socialsecurity fund expenditure structure is irrational；difficult to maintain and increase their value andthe phenomenon of illegal investment and other issues. The reason is that our country is lack of ascientific and effective performance audit evaluation system. In China, traditional audit mode can’tmeet the rapid development of the social insurance business, while it is focused on the financialbalance authenticity and compliance. It is an inevitable trend of the development of audit work andactual needs of adapting to the trend of development of international audit, for ensuring the people’sfundamental interests, implementing the scientific concept of development, realizing the integrationof social benefits and economic benefits in social insurance fund management.However, the practice of performance audit work is still in the initial stage of development inChina, There are many problems need to be found and perfect solution. This paper systematicallystudies the social insurance fund performance audit based on the balanced scorecard, in order tobuild a suitable social insurance fund performance evaluation system for China’s national conditions,to ensure social insurance fund operation legally and effectively.This paper has expounded thebasic theory, including the basic theory of the social insurance fund management and balancedscorecard, and then analysis the feasibility about applying the Balanced Scorecard to the evaluationof the performance audit of the social security fund. Under the guidance of the concept of the BSC,from the financial dimension, customer dimension, internal process dimension and learning anddevelopment dimension and so on four aspects, apply the analytic hierarchy process to explore thesocial insurance fund management evaluation mechanisms suited to China’s national conditions.