Research On Performance Audit Supervision System Of Social Insurance Fund

The 19 th National Congress of the Communist Party of China made a major deployment to promote the fair and sustainable development of China's social security undertakings.General Secretary Xi Jinping pointed out in the report of the 19 th National Congress of the Communist Party of China: "Strengthen the construction of the social security system.According to the bottom line,the woven network,the construction mechanism The requirements are to comprehensively build a multi-level social security system covering all people,urban and rural planning,clear rights and responsibilities,and appropriate and sustainable protection.This provides value follow-up and indicates the direction of the social security system in the new era of socialism.How the governments at all levels manage the social security fund and ensure the safe and effective operation of the fund has always been a matter of great concern to the party and the state.At the same time,the people are paying close attention to their own pension and life-saving money,so the establishment of the social security fund The supervision system is crucial.In recent years,the occurrence of some places in china of Social Security Fund cases has attracted widespread attention throughout the country.Therefore,maintaining the safety and security of social security funds is the top priority.At the same time,how to further improve the operation level of social security funds and improve performance is also urgent.As an indispensable part of China's supervision system,government audit is very important in the supervision system of social security funds.It is an important means of national governance and plays an important role in the security,compliance and legal operation of social security funds.By auditing the functions of the immune system,the government audits the forward-looking,macro-level,time-sensitive,specific,and trace ability of the audit.It exposes the violations of the law and the institutional barriers in the operation of thefund,revealing the business.Risks and hazards,investigate and deal with major crimes and crimes,and eliminate "cracks" for public funds.Since the 18 th National Congress of the Communist Party of China,the Party Central Committee and the State Council have repeatedly emphasized the strengthening of audit supervision and reform of the audit management system,and continue to give new meaning to the audit work,and put forward the "tool" for the promotion of the Party Central Committee's prohibition,safeguard the national economic security,and promote comprehensive deepening.Major contributions have been made in reforming and promoting the rule of law and the building of a clean government.This paper draws on and summarizes the relevant theories and important literatures of social security funds and auditing system at home and abroad.On the one hand,it consolidates the theoretical basis of this article.On the other hand,it also inspires the author's overall concept.At the same time,through the results of the audit project of the pension fund in J province of China.The application,combined with the actual operation of the audit process,analyzes the objectives and achievements of the audit of the pension fund,and analyzes the shortcomings and perfect methods of the audit.The theory and practice are used to explore the necessity of the performance audit supervision of the social security fund.Improve the regulatory system and level through performance auditing,ensure that public funds operate in the sun,and provide reasonable advice and recommendations for the legal compliance and effective operation of the fund.