To Strengthen The Social Security Funds Audit Path Analysis

With the deepening of China’s socialist market economic system, China’s socialsecurity system and an accompanying change. At present, China is entering theimportant period of building a moderately prosperous society in an all-round way,from the perspective of sociology. The social security system for urban and ruralpoverty, income distribution gap, and a series of problems brought by thecompetition in the market. With the role of "safety net" and "shock absorber".Social security funds is an important lever of national finance macro-control,the social security funds is necessary for national finance to participate in theallocation and management of social security fund, social security funds theoperation of the success or failure also affect the national finance. Along with thedevelopment of the national economy and further improve the social security system,the scale of the social security fund is more and more big, the problem how to useboth of the social security funds, and exist how to value, value, if the lack ofeffective supervision, will have great risk.Social security funds audit is an important content of our country’s audit work.Discipline, at present, the social security funds occur violations have been disclosed,corresponding to the audit supervision of social security funds is becoming more andmore attention by people. Moreover, the current social security funds auditsupervision is inherently lags behind the developed countries, there is no auditsupervision of social security fund special law, audit institutions, some workers areidle, the auditor to the low level of professional skills, unable to win more and moredifficult work. perfecting the social security funds audit supervision is particularlyimportant.