本文選題：社會(huì)保障 + 社會(huì)保險(xiǎn)基金��； 參考：《長(zhǎng)春工業(yè)大學(xué)》2012年碩士論文

【摘要】：社會(huì)保障制度是關(guān)系到億萬(wàn)百姓切身利益的一項(xiàng)重要經(jīng)濟(jì)制度；而社會(huì)保險(xiǎn)基金是社會(huì)保障制度建立與完善的基礎(chǔ)保障,因此,社會(huì)保險(xiǎn)基金的運(yùn)營(yíng)狀況及運(yùn)營(yíng)效果,是社會(huì)公眾所關(guān)注的焦點(diǎn)。加強(qiáng)與完善社會(huì)保險(xiǎn)基金的績(jī)效審計(jì)是建立健全社會(huì)保障體系的必然要求。審計(jì)人員有責(zé)任通過(guò)績(jī)效審計(jì),促進(jìn)社會(huì)保障制度完善,提高社會(huì)保險(xiǎn)基金保值、增值及使用效益。社會(huì)保險(xiǎn)基金績(jī)效審計(jì)從關(guān)系到人民群眾最直接、最現(xiàn)實(shí)的切身利益的問(wèn)題入手,更好地發(fā)揮審計(jì)工作在構(gòu)建社會(huì)主義和諧社會(huì)中的重要作用。這對(duì)于全面落實(shí)科學(xué)發(fā)展觀,切實(shí)履行好審計(jì)監(jiān)管職責(zé),促進(jìn)經(jīng)濟(jì)穩(wěn)中求進(jìn)、健康發(fā)展具有重要意義。 本文從我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)的角度出發(fā),運(yùn)用審計(jì)學(xué)、社會(huì)保險(xiǎn)基金管理等基礎(chǔ)理論,探析了構(gòu)建我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)體系的新思路,主要從五個(gè)方面進(jìn)行了較為詳盡的論述。第一部分為緒論,主要論述了社會(huì)保障制度的發(fā)展現(xiàn)狀和我國(guó)社會(huì)保險(xiǎn)基金的現(xiàn)狀,提出切實(shí)加強(qiáng)社會(huì)保險(xiǎn)基金的績(jī)效審計(jì)工作,對(duì)社會(huì)保險(xiǎn)基金的安全運(yùn)營(yíng)具有重要作用。第二部分社會(huì)保險(xiǎn)基金審計(jì)的理論基礎(chǔ),用公共受托責(zé)任理論、新公共管理理論、信息不對(duì)稱理論、成本效益理論,分析了社會(huì)保險(xiǎn)基金績(jī)效審計(jì)體系構(gòu)建的理論依據(jù)。第三部分我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)概述,論述了社會(huì)保險(xiǎn)基金績(jī)效審計(jì)的含義及我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)的現(xiàn)狀。第四部分我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)的問(wèn)題及必要性分析。通過(guò)對(duì)我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)的現(xiàn)狀及存在問(wèn)題的分析,提出構(gòu)建我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)的必要性。第五部分我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)體系的構(gòu)建,從績(jī)效審計(jì)的模式及內(nèi)容方式、績(jī)效審計(jì)的程序及方法、績(jī)效審計(jì)的評(píng)價(jià)體系、績(jī)效審計(jì)報(bào)告等四個(gè)方面提出了對(duì)我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)體系構(gòu)建的思路,希望對(duì)我國(guó)社會(huì)保險(xiǎn)基金績(jī)效審計(jì)研究有一定的意義。
[Abstract]:The social security system is an important economic system related to the vital interests of hundreds of millions, and the social insurance fund is the basic guarantee for the establishment and improvement of the social security system. It is the focus of public attention. It is necessary to strengthen and perfect the performance audit of social insurance fund. Auditors are responsible for improving the social security system, increasing the value of social insurance funds and using them through performance audit. Social insurance fund performance audit from the most direct to the people, the most realistic issue of vital interests, better play an important role in the construction of a harmonious socialist society. This is of great significance for the overall implementation of the scientific concept of development, the effective performance of audit supervision duties, the promotion of steady progress in the economy and the healthy development of the economy. From the point of view of the performance audit of social insurance funds in China, this paper analyzes the new ideas of constructing the performance audit system of social insurance funds in China by using the basic theories of auditing, social insurance fund management, and so on. Mainly from five aspects of a more detailed discussion. The first part is the introduction, which mainly discusses the present situation of the social security system and the present situation of the social insurance fund in China, and puts forward that strengthening the performance audit of the social insurance fund will play an important role in the safe operation of the social insurance fund. In the second part, the theoretical basis of social insurance fund audit is analyzed with the theory of public fiduciary responsibility, the new public management theory, the information asymmetry theory and the cost-benefit theory, and the theoretical basis for the construction of the performance audit system of the social insurance fund. The third part is an overview of the performance audit of social insurance fund in China, which discusses the meaning of the performance audit of social insurance fund and the present situation of the performance audit of social insurance fund in China. The fourth part analyzes the problems and necessity of social insurance fund performance audit in China. Based on the analysis of the present situation and existing problems of the performance audit of social insurance fund in China, the necessity of constructing the performance audit of social insurance fund in China is put forward. The fifth part is about the construction of performance audit system of social insurance fund in China, from the mode and content of performance audit, the procedure and method of performance audit, the evaluation system of performance audit. This paper puts forward the idea of constructing the performance audit system of the social insurance fund in China from four aspects, hoping that it will be of some significance to the study of the performance audit of the social insurance fund in our country.
【學(xué)位授予單位】：長(zhǎng)春工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 張巖;我國(guó)社會(huì)保障基金管理績(jī)效審計(jì)研究[D];黑龍江大學(xué);2013年

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本文編號(hào)：2020023