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

Establishment of a social security system not only provides protection for basic livelihood of thepeople,but also has made tremendous contributions to social harmony and stability and sustainableeconomic development.With the constant improvement of the social security system, the social insurancesystem as the core of social security system has also expierenced a rapid development and an increasecoverage,the cumulative balance of social insurance funds is also increasing.During the “EleventhFive-Year”,the social security system of our country has achieved a historic leap,we has built a world’slargest population coverage of social security network,ceating favorable conditions for deepeningreform,institutional transformation and social stability to effectively play the role of “booster”,“shockabsorber”,“stability”and “safety net”and so on.At the same time,we have to face that the problem in socialinsurance fund management is also increasingly highlights.From the bulletin released by the audit in2002,“Bulletin No.34:the national social security fund audit results”,we can see the social insurance fundbeing illegally used and extracted has being a very serious problem, of the amount up to37billion isatrributed to the illegal operation.Although the country also strengthened the supervision of socialinsurance funds,such cases of the misappropriation,embezzlement,and transfer of social insurance funds isstill being rampant, which makes a profound anxiety for the public on the operation and management ofthe social insurance fund.However,China’s current social insurance fund is still stuck in the traditionalaudit on financial basis,it is limited to the legality of its operations,but issues of great concern to the publicis whether the social insurance fund has reached a hignly efficient operation and a truly increased value,whether the payment of social insurance fund is able to meet the basic needs of the public,abd whether the operation of social insurance funds is done without making too much transparency.As a new form with“3E”(Economy, Efficiency,Effectiveness)audit-based,the performance audit can reflect the efficiencyand effectiveness of management more fully,and provide constructive advice and fiduciary oversightresponsibilities of government departments of fulfillment.But our performance audit started late,theperformance audit for social insurance fund management is not long, the theoretical basis and practicalexperience associated with it is not yet mature,and therefore it has important theoretical and practicalsignificance to establish a scientific and effective social insurance fund performance audit evaluationsystem according to the characteristics and content of the social insurance funds.This paper describes the current problems facing the social insurance fund management,emphasizingthe theoretical and practical needs of construction of the social insurance system performance auditevaluation.Study of literature,comparative analysis,Delphi and AHP is the major research papermethod.The demand theory of economics and public accountability instructions motivation to combineperformance audit,the use of new public management theory expounded the meaning of the socialinsurance fund performance audit was to assess the government as a provider of public services to thesocial insurance fund management performance level,the use of systems theory to explain the relationshipbetween the social insurance fund performance audit of each index evaluation system,evaluation system isdesigned to provide a basis.While a more comprehensive description of the content of the performanceaudit of the social insurance fund,and the binding characteristics of the social insurance fund,consideringthe policy makers,managers,and other multi-information needs of the public,the definition of the“Economy”,“Efficiency”,“Effect”,“The Effectiveness of Internal Control”,“Sustainability”,“Fairness”,“Feedback”,“Open and Transparent”of eight evaluation criteria,and in accordance with the evaluationcriteria set eight22a specific evaluation,through Delphi method and AHP performed on the right of each index calculation described,based on the evaluation index scores and weights derived comprehensiveevaluation score,compared with the rating scale,a final performance evaluation findings.