Study On Tracking Audit About Thesocial Benefits

Social relief is serious difficulties in the basic living of citizens, the state and society to provide a social difficulties citizens meet the basic needs of life support system, is a national citizen should be a right to enjoy. Social relief system is an important component of the social security system, which the State shall protect citizens legal duties during the difficult period of the basic living rights, is the government to solve social contradictions, an important measure to solve the social problems, but also an important content of the maintenance of social order and stability of the. From the countries of the world especially in the western developed countries, the social relief system and fund management and use the comparatively mature, from the perspective of audit also has a relatively complete system of accounting. However, in comparison, China’s relief system in the social aspects, especially in social relief and supervision of the auditing gold still exist many needs to perfect place. Social relief right reasonable norms of gold using for the major livelihood security and social stability, use the social benefits of effective supervision and auditing methods is very necessary.Tracking audit as an audit mode, which contains all the elements of auditing theory, but also has its uniqueness. In the audit practice in the past, the audit tracking is often used in accordance with the law on the government investment construction project or relationship beneficial to the people’s livelihood projects continued, process audit, its fundamental purpose is to reveal the possible prevention, and resist the construction projects in the problems and risks, to improve project performance. The theory and practice of tracking audit in the social relief, summarized in the social relief feature tracking audit gold through the analysis, find out the existing problems and obstacles, in order to achieve the social relief fund income, use and management of strict, standardized supervision, make the social relief to play its true role, China’s social security system has become more and more important part in.The audit trail in our country is still in the development stage, has not formed mature theory system, and the research of tracking audit at present domestic and foreign scholars mostly focus on the field of investment (public works,construction projects, government investment). In the social relief insufficient gold application, so the social relief theory and practice of gold audit tracking aspects are not. This paper benefits overview, definition, classification and characteristics of social relief and social are summarized, on the basis of the social relief aspects of gold audit tracking of the systems analysis, aims to draw on the successful experience of tracking audit in other areas, the social relief in the audit theory and practice related knowledge and tracking of gold together, from the social benefits of its own characteristics, taking the Wenchuan earthquake post disaster reconstruction tracking audit all kinds of money as an example, analysis of China’s social relief years tracking audit exists in the practice process problems, and put forward the corresponding improvement measures.