On Audit Of Basic Endowment Insurance Fund For The Urban Working Group In China

Social security system is one of the five pillars of socialist market economy system,Social stabilizers,shock absorbers and safety nets,Tens of thousands of families are in love,Concerning the future and destiny of the country and the well-being of the people.The basic endowment insurance for employees in enterprises is the core of social insurance and an important part of social security system.With the continuous development of the economy,China's social security system has been gradually improved,the overall level of basic pension insurance for enterprise employees has been continuously improved,and the pension insurance treatment level for retired workers has been increasing year by year.In the management of social insurance funds,auditing is indispensable.It can guarantee the authenticity,reliability and legitimacy of the financial information disclosure of the funds in the whole process of raising and operating the social insurance funds.Since the establishment of the Audit Office in 1983,the basic endowment insurance for employees of enterprises has gradually become the focus of attention of audit departments at all levels.The basic endowment insurance funds for employees of enterprises have been included in the audit scope,including major policy implementation audit,public budget implementation audit,economic responsibility audit of local leading cadres,special audit in the field of people's livelihood,and social insurance fund audit.In order to further explore the development status and problems of the basic pension fund audit for employees in enterprises in China,this paper firstly adopts the method of literature research to study the domestic and foreign literature on the audit of social insurance funds,and enumerates the views of some scholars.Secondly,it summarizes the audit of social insurance fund,focusing on the development process of basic pension insurance,government audit and social insurance fund audit for employees of enterprises,collecting and sorting out relevant policies and regulations,and sorting out the relevant theoretical basis of basic pension insurance fund audit for employees of enterprises.Emphasis is laid on the case study of X vice-provincial city.The current situation of management and audit of basic endowment insurance fund for employees in enterprises in X city is summarized through the analysis of audit cases.The audit policy basis,audit subjects and objects,audit ideas and strategies,audit objectives and scope,and audit process steps are emphatically expounded.The auditors in representative audit cases in recent years are enumerated.The plan and the concrete implementation plan.Thirdly,the paper compares and analyses the differences between fund problems and audit findings,points out the deficiencies in the top-level design of policy system,the design of audit objectives,the application of audit methods and the exertion of audit functions in the audit of basic pension insurance funds for employees of enterprises,and analyses the causes of the existing problems one by one.Finally,it puts forward the suggestions of strengthening system construction,improving audit station and so on.Some countermeasures and suggestions,such as changing audit ideas,optimizing audit objectives,auditing methods and strengthening the construction of audit talents,are put forward.