【摘要】： 社會保障制度是一個國家經濟生活中不可缺少的重要組成部分。新中國成立以來,我國政府就初步建立起了以社會保險、社會福利、社會救濟和優(yōu)撫為主要內容的社會保障制度。隨著國民經濟的發(fā)展和社會保障制度的進一步完善,社會保障資金的規(guī)模越來越大,社會保障資金既存在如何運用問題,又存在如何保值、增值的問題,如果缺乏有效的監(jiān)督,必將產生極大的風險。加強對社會保障資金的審計監(jiān)督,關系到我國改革的成敗、經濟的可持續(xù)發(fā)展以及社會的穩(wěn)定。本論文主要從四個方面對社會保障資金審計問題進行了較詳盡的論述。第一部分我國社會保障制度和社會保障資金的現(xiàn)狀,主要論述了社會保障制度的發(fā)展現(xiàn)狀和我國社會保障資金的現(xiàn)狀。由于我國社會保障資金在籌集和管理中存在資金管理分散、擠占挪用嚴重等問題,必須切實加強社會保障資金的審計工作。第二部分社會保障資金審計的基礎理論,主要論述了社會保障資金審計的意義、審計的方式方法以及審計程序和審計依據(jù)等。第三部分社會保障資金審計的主要內容,分別論述了社會保險基金審計、社會救濟資金審計、社會福利資金審計的主要內容。第四部分社會保障資金審計的現(xiàn)狀分析及對策。分別從社會保障法規(guī)制度不健全、社會保障資金審計監(jiān)督不力、審計效果不佳等六個方面分析了我國社保資金審計的現(xiàn)狀并從建立健全社會保障資金審計監(jiān)督機制等六個方面提出了強化社保資金審計的對策。
[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.
【學位授予單位】：山西財經大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.6

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