【摘要】： 社會(huì)保障制度是一個(gè)國(guó)家經(jīng)濟(jì)生活中不可缺少的重要組成部分。新中國(guó)成立以來(lái),我國(guó)政府就初步建立起了以社會(huì)保險(xiǎn)、社會(huì)福利、社會(huì)救濟(jì)和優(yōu)撫為主要內(nèi)容的社會(huì)保障制度。隨著國(guó)民經(jīng)濟(jì)的發(fā)展和社會(huì)保障制度的進(jìn)一步完善,社會(huì)保障資金的規(guī)模越來(lái)越大,社會(huì)保障資金既存在如何運(yùn)用問(wèn)題,又存在如何保值、增值的問(wèn)題,如果缺乏有效的監(jiān)督,必將產(chǎn)生極大的風(fēng)險(xiǎn)。加強(qiáng)對(duì)社會(huì)保障資金的審計(jì)監(jiān)督,關(guān)系到我國(guó)改革的成敗、經(jīng)濟(jì)的可持續(xù)發(fā)展以及社會(huì)的穩(wěn)定。本論文主要從四個(gè)方面對(duì)社會(huì)保障資金審計(jì)問(wèn)題進(jìn)行了較詳盡的論述。第一部分我國(guó)社會(huì)保障制度和社會(huì)保障資金的現(xiàn)狀,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)保障資金的現(xiàn)狀。由于我國(guó)社會(huì)保障資金在籌集和管理中存在資金管理分散、擠占挪用嚴(yán)重等問(wèn)題,必須切實(shí)加強(qiáng)社會(huì)保障資金的審計(jì)工作。第二部分社會(huì)保障資金審計(jì)的基礎(chǔ)理論,主要論述了社會(huì)保障資金審計(jì)的意義、審計(jì)的方式方法以及審計(jì)程序和審計(jì)依據(jù)等。第三部分社會(huì)保障資金審計(jì)的主要內(nèi)容,分別論述了社會(huì)保險(xiǎn)基金審計(jì)、社會(huì)救濟(jì)資金審計(jì)、社會(huì)福利資金審計(jì)的主要內(nèi)容。第四部分社會(huì)保障資金審計(jì)的現(xiàn)狀分析及對(duì)策。分別從社會(huì)保障法規(guī)制度不健全、社會(huì)保障資金審計(jì)監(jiān)督不力、審計(jì)效果不佳等六個(gè)方面分析了我國(guó)社保資金審計(jì)的現(xiàn)狀并從建立健全社會(huì)保障資金審計(jì)監(jiān)督機(jī)制等六個(gè)方面提出了強(qiáng)化社保資金審計(jì)的對(duì)策。
[Abstract]:Social security system is an indispensable part of a country's economic life. Since the founding of the people's Republic of China, our government has initially established a social security system with social insurance, social welfare, social relief and preferential care as the main contents. With the development of the national economy and the further improvement of the social security system, the scale of the social security funds is becoming larger and larger. The social security funds have the problems of how to use them, how to maintain their value and how to increase their value. If there is no effective supervision, There is bound to be great risk. Strengthening the audit and supervision of social security funds is related to the success or failure of China's reform, the sustainable development of the economy and the stability of the society. This paper mainly discusses the audit of social security fund from four aspects. The first part is the present situation of social security system and social security fund in China, which mainly discusses the development status of social security system and the current situation of social security fund in China. Since there are some problems in the collection and management of social security funds in our country, such as dispersive fund management and serious misappropriation, it is necessary to strengthen the audit work of social security funds. The second part of the basic theory of social security fund audit, mainly discusses the significance of social security fund audit, audit methods, audit procedures and audit basis. The third part discusses the main contents of social security fund audit, social security fund audit and social welfare fund audit. The fourth part analyzes the current situation and countermeasures of social security fund audit. Separately, the system of social security laws and regulations is not perfect, the audit and supervision of social security funds are weak, This paper analyzes the current situation of social security fund audit in China from six aspects, such as poor audit effect, and puts forward countermeasures to strengthen social security fund audit from six aspects, such as establishing and perfecting the supervision mechanism of social security fund audit, etc.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.6

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本文編號(hào)：2215395