China's Social Security Fund Audit Supervision Research

Social security fund refers to the special fund which is set up for the implementation of the social security system in accordance with the provisions of relevant laws, regulations and policies of the state. It is called "money for living of the whole nation", which is closely related to the lives of millions of people, so it is a vital problem concerning social stability and national economic development. With the development of the national economy, the scale of social security fund becomes bigger and bigger. Hence the social security fund brings about many problems, for example, how to use and how to preserve and even increase its value. If effective supervision is not given to it, it will bring great risk. As a necessary means to ensure the national economy to develop in sustained, healthy, and harmonious way, Audit supervision should undoubtedly take the unshirkable responsibility in the supervision of social security fund. In the practice of social security audit, the situation that the audit department faces has become a great challenge to itself. So how to face the challenges and how to supervise and audit the social security fund well have become an important issue to the audit department. Therefore, to study the protection audit for public oversight for the protection of people's rights and interests, promote social security system continue to improve other aspects of theoretical and practical significance.This paper, based on analyzing the current situation of audit and supervision of the social security fund in China, aims to find some existing problems in social security fund audit by using literature research method, inductive method and comparative research method. Social security laws and regulations are not perfect, the lack of the audit basis; Audit supervision system is not perfect, the supervision function can not be fully played; The auditor's comprehensive quality is not high, the impact of the audit quality; Audit means is relatively backward, not meet the needs of the development of information.Through combining the experience and enlightenment of audit and supervision to social security fund in Germany, Japan, Sweden and the United Kingdom, it puts forward some countermeasures to perfect the audit and supervision to social security fund in China:The first countermeasure is to promote the construction of social security legal system through audit and adhere to the law of audit; The second is to perfect the audit and supervision system of social security fund, and to make full use of the supervision function of audit; The third is to strengthen the building of audit team and improve the comprehensive quality of the auditing personnel; The fourth is to perfect the announcement system of governmental auditing results and to enhance the transparency of audit; The fifth is to implement computer audit and to realize real-time monitoring targets; The sixth is to innovate the mode of audit and to implement performance audit.