Study On The Synergistic Mechanism Of Basic Pension Fund Audit In The Context Of National Governance

National audit is an important supervisory component of the national governance system,but also the key to the full implementation of old-age insurance under the background of aging.The audit supervision of basic endowment insurance fund is a key system in the national power supervision system,which plays an irreplaceable role in ensuring the safe circulation of fund and improving the performance of fund management.At the same time,the " Fourteenth Five Year Plan " also put forward higher requirements for the basic endowment insurance fund practice policy,system,management and audit.Based on the theoretical analysis and empirical research results,the paper double-validates the scientificity and feasibility of the construction of the synergy mechanism,and constructs a synergy mechanism for the audit of basic pension insurance funds for national governance.Comparing audit present situation and the governance requirements,we found that the current audit work to prevent constrained function less attention and supervision function,function is weak,in many ways already can not adapt to the modernization of national governance and the reality of the basic endowment insurance fund development requirements,a significant gap between audit demand and the audit practice.This paper analyzes the audit work of basic endowment insurance fund by means of the theory of public fiduciary responsibility,immune system theory,new public management theory and informatics theory.In view of the deficiency and pain points of pension fund audit,this paper analyzes the complexity of basic pension fund audit system,the openness to the outside world and the nonlinear characteristics of variables through the coordination theory model,and takes informatics theory as an important tool to realize audit coordination.The empirical results confirm that the basic endowment insurance fund audit collaborative validity can improve the audit quality of information disclosure,of primary endowment insurance raise performance audit,the audit quality of information disclosure in the study is part of the "intermediary effect",the basic endowment insurance fund audit information disclosure quality has a positive effect on basic endowment insurance fund audit performance.The research conclusion further clarifies the construction direction of the basic pension fund audit coordination mechanism with information and data coordination as the core.On the basis of the aforementioned research,taking mechanism design theory as reference,this paper focuses on the four main factors of project(mechanism operation mode),subject(mechanism operation object),platform(mechanism operation tool)and criterion(mechanism operation method)in basic endowment insurance audit.Based on the cloud platform with comprehensive coordination mechanism through audit unicom internal audit coordination mechanism and external cooperative mechanism of operation,three parts are independent of each other,both play a unique role,and mutual unity,constitute the main content of the basic endowment insurance fund audit coordination mechanism,clear the basic old-age insurance audit’s internal and external coordination,a collaborative approach.In order to improve the audit performance through the coordination of basic endowment insurance fund audit,while activating the economic,social and political value of endowment insurance practice with audit,improve the national governance system,clarify the "three-level government" responsibility of basic endowment insurance public service,and improve the national governance capacity.