Research On The Construction Of Performance Auditing Evaluation System Of Social Security Fund

On October 18,2017,the party's 19th National Congress was held as scheduled.The meeting pointed out that the coverage of social security continued to expand,and the social security system covering urban and rural residents was basically completed.The integration of the basic medical insurance system for urban and rural residents has made substantial progress,and the basic medical insurance has achieved full coverage.However,from the "Green Paper on Social Security:China Social Security Development Report(2019)",it can be seen that as the main pension fund in the social security fund,some regions have already incurred deficits.This indicates that the performance level of China's current social security fund is difficult to bear the pressure of inflation and the disappearance of the demographic dividend.The social security fund urgently needs to pay attention to and supervise its value preservation and appreciation through performance auditing.This paper focuses on the problems of imperfect performance evaluation system of social security fund,adopts public trust audit theory,result-oriented audit theory,immune system audit theory and other theoretical methods,and takes social security fund performance audit evaluation system as the main target.Firstly,it summarizes the performance of social security fund.The domestic and international research results of the audit evaluation system analyze the status quo of the social security fund performance audit evaluation system.It is found that the performance evaluation system of the social security fund still has imperfect evaluation system,unqualified evaluation standards and unreasonable index selection.Problems such as low efficiency of information collection and backward technology of the evaluation system.Analyze its problems,this paper draws the actual causes of insufficient attention,insufficient familiarity,insufficient standardization,and a wide variety of evaluations.Secondly,on the basis of the performance evaluation system of the existing social security fund,the goal of the social security fund performance audit evaluation system is proposed,which is scientific,comparable,operable,quantifiable,practical and comprehensive.Using fuzzy evaluation method and analytic hierarchy process,five specific performance standards of social security fund performance audit evaluation body were established and selected,namely economic,efficiency,effect,true legitimacy,openness and transparency,and a complete set was established.Social security fund performance audit evaluation system.Then take A city as a case to analyze and verify the rationality and effectiveness of the social security fund performance audit evaluation system.Finally,this paper protects the social security fund performance audit evaluation indicators from four aspects:increasing the intensity of the audit results announcement system,improving the quality of auditors,improving the social security performance audit related law construction,promoting big data model auditing and cloud platform application.Operation and promotion.This paper is expected to obtain the innovation of the performance evaluation system of social security fund performance,and provide practical reference for the practical application and implementation of the social security fund performance audit evaluation system.At the same time,it enriches the performance audit content,improves the performance audit theory system,and provides social security.Fund theory argumentation has supportive significance.