Analysis Of The System Of Social Insurance Audit Of Local Chinese Government

Social security system is an institution that provides the most basic rights forcitizen according to the rules of Constitution. The institution aims at building a solidfoundation for a steadily and rapidly development of China through secondaryallocation of wealth, narrowing the gap between the rich and poor, and safeguardingsocial equity.Social insurance is a main form and content of social insurances. In fact, it isanother contract between enterprises and laborers besides the labor contract. It not onlyensures the legitimate interests of laborers, but also makes the laborers out of fear ofattacks from behinds. However, some enterprise evade social premium and evendefraud social insurance fund deliberately for their immediate interests. The paper hasdeeply analyzed of the reason of casing the problems such as policy failure andinefficiency of the system of social insurance audit from government arrangementview.The paper is combing and summing up the three cases in real working. First iscountry level medical treatment always established audit departments irregularly, andnot analysis of behaviors of fund supervision of China. Second is analysis of repeatedand excessive supervision of city level audit departments, and believe the unreasonableof institution setting and multidisciplinary cross management are the basis reasons ofcausing problems of medical insurance audit departments. By using the “governmentsynergism” theory, it puts forward a way, which is based on the coordinating policyand organization principle and considers all aspects, to solve the present problemswithout changing the organization obviously. These policies and advises will providenew references and ideas to the system of audit of China and even social securitysystems.