The Study On Performance Aud,it Of Pension Fund Takes F City Pension Fund Audit As An Example

The global population aging trend is increasing,and the elderly are increasingly demanding welfare benefits.It is extremely urgent to properly solve the elderly welfare benefits of the elderly.As China has entered the stage of aging society,more and more employees and other people have joined the pension insurance fund system.The pension insurance will affect the quality of life of each of us.Highly valued the issue of pension insurance.Government audit plays a vital role in supporting the establishment and improvement of an effective pension insurance system.It ensures the safety and integration of pension funds from the aspects of legal level and choice of audit methods and training and selection of audit talents.Regulatory,traditional auditing mode centered on auditing,etc.The main focus of the work is on the integrity of the fund's collection,the authenticity of the fund's income,and the compliance of the expenditure,which cannot meet the current needs of the operation of the pension fund.Therefore,it is especially important to effectively implement the application of performance audit with "3E" as the core for the effectiveness of the operation of pension funds.This paper uses literature review,case analysis and quantitative analysis methods to elaborate.Based on the full summarization and study of the theoretical literatures of foreign and domestic pension funds,it also analyzes the theory of public fiduciary responsibility,social security theory and The new public management theory provides a strong theoretical basis for the analysis of the following.In the analysis of basic theory,this paper introduces the concept,characteristics and content of the pension fund audit.The traditional financial revenue and expenditure audit is still the main work of the pension fund audit,but it has not been carried out from the system construction and management level.Deep research issues.This paper starts the theoretical foundation analysis and theoretical framework analysis of the endowment insurance fund performance audit,and finds the problems in the audit implementation by the endowment insurance performance audit,which is the "reliable" of the audit work and the "reliable" contribution of the pension fund operation.At the same time,this paper selects the old-age insurance fund of F city for case study,from background introduction to audit process analysis,combining theory with practice,and summarizing problems in the aspects of legal construction,use of audit methods,performance analysis platform,etc.And for the specific reasons analysis of the problems,combined with the current auditing operation of China's old-age insurance funds,to improve audit efficiency and a greater degree of protection of the management benefits of pension funds,from the supervision system,audit methods Four aspects of personnel quality and performance evaluation standards to improve the performance audit of pension funds.