Research On National Audit Legal System Of Basic Pension Fund Investment

The audit activities of basic pension insurance investment is a specialized activity that the national audit department implements the inspection,supervision and supervision of the basic pension insurance fund's investment entities,investment and operation performance and investment performance based on relevant laws and regulations.The investment audit of basic endowment insurance fund is a national supervision means that the government guarantees the investment and operation safety of basic pension fund,and it is a national audit supervision different from social audit supervision.It is a national audit organ based on the audit supervision power granted by the constitution,and it is a government oversight behavior to audit the fund investment link.China's “basic endowment insurance fund investment management method” has not explicitly authorized the national audit department to carry out the national audit supervision on the basic pension insurance fund investment.If the audit institutions want to expand the national audit supervision of the basic pension insurance fund investment and operation,at this stage,it can only be based on the constitution,audit law and other related laws,and the policy documents issued by the State Council and its relevant departments.Audit supervision in the basic old-age insurance fund investment operation,with no clear responsibilities granted,is currently a "powerless" state.Take the initiative to carry out audit supervision of the auditing organ of the state does not have a basis,on the other hand,the audit object will be due to the audit organs according to unclear responsibilities is unknown,but fails to cooperate with audit institutions to carry out the basic old-age insurance fund investment operation of the audit work,which the national audit supervision in the absence of the state in the basic pension insurance fund the investment operations.However,based on the three basic characteristics of independence,professionalism and comprehensiveness,national audit can effectively cope with the problems faced by the basic pension insurance investment audit,including the particularity of its object and the complexity of its contents.Through the national audit,to evaluate the scientific and strict supervision,and professional certification of the basic endowment insurance fund investment,can really improve the governance system of China's basic old-age insurance fund,to ensure the safety of the basic old-age insurance fund investment,promote the basic old-age insurance fund investment to improve efficiency,safeguard the legitimate rights and interests of people to participate in old-age insurance,respond to the people concerns,maintaining social harmony and stability.However,it is the worrying that construction of the rule of law for investment audit of basic endowment insurance fund in China.At the legislative field,although endowment insurance fund audit supervision and management made clear by some basic law,such as “constitution” “social security law” “Audit Law”,but the specific laws and regulations and relevant norms but no mention of the basic old-age insurance investment audit supervision,especially in the “investment management” it is not related to national audit supervision.The law enforcement field,through the audit announcement combing,found only “the National Audit Office on strengthening the local audit institutions of social insurance fund audit work opinions” in 2007,and the NO.34 announcement in 2012 is related to the basic endowment insurance fund audit,and all the audit activities only cover the items of basic old-age insurance fund collection and balance other aspects of the audit supervision,is not a requirement for the basic old-age insurance fund investment.All of these reveal many problems in the rule of law in China's basic endowment insurance investment audit,including unclear audit basis,unclear audit objects,single audit mode and minor illegal consequences.We must constantly improve the legal system of basic pension insurance investment audit,and establish a sound rule of law environment through establishing and improving relevant audit laws and regulations.On perfecting the legal system of audit of China's basic old-age insurance fund investment,we must build from the beginning of the audit of the overall framework,through defining the subject,strengthen the main responsibility,refine the audit supervision content,improve business ability,audit aspects related to the audit system,through practical research on China's basic old-age insurance fund operation and the developed countries pension national audit law construction experience,actively building a good China characteristics of basic pension fund investment of audit legal system.