Research On The Audit Of Social Security Funds From The Perspective Of Socialist People’s Livelihood View

China has been putting more and more emphasis on the well-being of the people since the reform and opening up. During the exploration of how to improve and secure the well-being of the people, it has gradually formed a set of theoretical views, which is called socialist people’s livelihood. Later at the Sixteenth National Congress the Central Committee of the Chinese party made a explicit statement on a scientific outlook on development, which is people-oriented, comprehensive, coordinated and sustainable. In fact, socialist people’s livelihood is the reflection of the scientific outlook on development and the summary of the experiences of the Socialist People’s livelihood construction. The people’s livelihood is related to the people’s basic living and affects all aspects of life. To secure the people’s livelihood is to secure the basic interests of the masses throughout the country. The 17th National Congress of the CPC made a explicit statement that in the next five years, China was to accelerate social construction to improve people’s livelihood and the whole party should work to promote sound and rapid development of the national economy, securing and improving people’s livelihood of education, employment, medical and the old-age care, and housing and promoting the building of a harmonious society. It is clearly that the social security, as a key part of the development of people’s livelihood, is very important. But now there is a serious problem about how to supervise social security funds through the means of audit and to ensure safety. And another problem is how to realize what people thinking and solve what people worrying about. As a result, this article is to analyze based on theories of social security, management, auditing and combining the actual Chinese Social Security Fund Auditing Practice under the Socialist People’s livelihood.First of all, the article summarizes the results of the domestic and foreign research since China carried out the social security funds audit in a relatively short time and has less experience than the western developed country. Therefore, there is a lot for us to leam. After interpreting the concepts of the social security fund and its characteristics, there is analysis on the importance of social security fund supervision and statement on its objectives, procedures, and key points one by one. Secondly, this article analyzes on the current status of the social security funds audit implementation in China and comes to a conclusion that in the present stage, there are still problems about supervision legislation lag and the application of performance and computer audit insufficient. Therefore there are strategies about how to solve these problems, including speeding up the legislation, strengthen supervision, improve the budget system and the performance audit evaluation system. Finally, based on the previous theory, this article takes a case of the endowment insurance fund audit in city Y as an example to list the focus during the audit process and audit methods, reveals the problem from the angle of practice and puts forward proposals.