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

During the Eleventh Five-Year.China’s social security system has achieved a historic leap, covering the most widely population in the word,which effectively plays the role of "booster","shock absorber","stable" and "safety net". In the March of2012,More than40,000of the National Audit Organization auditors audited the social security of the37provincial level(including plans to municipalities and Xinjiang Production and Construction Corps),404city level and2,790counties.As the core of the social security system, rational design of a social insurance system, executed or not relates to the success or failure of the social security system. China’s social insurance system involvs quilte evident interest groups.and it is in a period of rapid growth.Until2011, the total number of people in basic medical insurance is more than1.3billion,622million people in the basic pension insurance.The number of people in unemployment, work injury and maternity insurance is142million,170million and122million. In order to ensure social security, national audit must conduct performance audits and make good use of the results of the audit evaluation. On one hand, the global economic recession and China entering the aging society gradually increase the pressure of increasing the value of social insurance;on the other hand, the establishment of service-oriented government, the public awareness of political participation make it is more common for people care about public goods provided by government. Traditional financial compliance audit of the balance of payments can not meet the real needs and3E core of performance audit becomes the inevitable choice to carry out the social security fund.This paper is divided into six parts, The first part discusses the research background, significance and methods. The second part summarizes the domestic and international research on performance audit evaluation evaluation dimensions and performance audit of social insurance.After that, this paper describes the theoretical basis of the performance audit:the theory of public accountability, the new public management and national governance of the National Audit function are theoretical basis to carry out the performance audit of the social security fund.Further more, the stage of development of China’s social insurance and performance audit decide we must care about the rationality and compliance of the system.Part IV is case analysis section,it contains three cases.2012performance audit of Medicare and Medicaid of GAO, the medical insurance of migrant workers in Shenzhen Performance Audit and Social Security Fund Evaluation of Jiangsu Audit Office not only provide the reference for the establishment of latersocial security fund performance audit evaluation system,but also give us inspiration that policy assessment thinking has always been throughout the performance. On this basis,we build a Social Insurance Fund performance audit evaluation system,including three dimensions and17specific indicators. Finally, using AHP method we determine each index weights and the consistency of emphasis on empowering test. In determining compliance criteria layer,we build expropriation, operations management, expenditure levels in accordance with the social insurance fund flows.According to Maslow’s hierarchy of needs, Herzberg’s two-factor theory and cognitive psychology,this article divides satisfaction into fairness, protection and timeliness of three levels.According to the cut expenditure principle,the principles of sustainability will be divided into value-added, savings and security. Specific evaluation indicators selection of reference to the Audit Bureau of Shenzhen, Jiangsu Audit Office practice.Whether the evaluation system is operability and can reflect the actual situation requires specific cases to test. In part VI,the evaluation index system is applied to the the A county pension insurance performance audit,using actual data, what is more,we analy the result of the evaluation from four dimensions: the policy cycle, discretionary investment of resources, the policy itself,and provide recommendations for improvement.In the end, some suggestions about the problems in the application rating system are proposed.The main contributions of this paper are as follows:First-hand research data and new foreign materials original information. Currently, information about foreign social security fund performance audit is almost blank. I downloaded in the U.S. General Accounting Office in November 2012, published on December10about medical insurance for the elderly, Medicaid program audit reports, translated, collated, summed up the idea of performance audit, evaluation of the characteristics of our country performance audit of the Social Security Fund to provide a reference.In the social security fund performance audit evaluation index system,this paper introduces the dimension of satisfaction, the reasonable concern institutional audit, highlighting the advantages of the performance audit. Existing research has not paid much attention on the scale of the audit-the social security fund various laws and regulations.This paper takes "satisfation" as one of the three evaluation dimensions.Through the evaluation of this dimension, performance audit indirectly achieves the policy evaluation function.In addition,Chinese scholars on the evaluation of the performance audit are generally based on BSC, this paper uses KPI to build the evaluation system.Stressing comprehensive analysis of audit results from the four dimensions: Policy cycle, discretionary.investment of resources and policies itself.The audit evaluation of results-based management is a very important part in the national audit. Advocating3E audit in audit activities must adhere to the principles of cost-effectiveness, and results-based management is a key link to maximize the value of the audit on the audit evaluation.The inadequacies of this article are:Each index weight is provided with a certain degree of subjectivity., Which inevitably is inconsistent with the facts.There is anther problem of this arcle:The sufficiency of domestic performance audit case data is unsatisfy,therefore, the domestic case analysis part is somewhat weak.Some adjustments of the evaluation index system must be to evaluate the performance of different types of insurance.We build a general sense of the social security fund performance audit evaluation system, and try to cover the evaluation of the top five insurance. But the purpose of various types of insurance is different,and in the practical application of the process the rist is also different,so we need slight modifications of the specific evaluation based on insurance to fully reflect the management performance of the insurance.