本文選題：養(yǎng)老保險(xiǎn) + 養(yǎng)老保險(xiǎn)基金��； 參考：《湘潭大學(xué)》2007年碩士論文

【摘要】： 養(yǎng)老保險(xiǎn)是社會(huì)保障體系的核心之一,是老年人的“安全網(wǎng)”和穩(wěn)定社會(huì)的“減震器”,保證養(yǎng)老保險(xiǎn)基金的安全與完整,更是成為社會(huì)關(guān)注的熱點(diǎn)和焦點(diǎn)。但實(shí)際上養(yǎng)老保險(xiǎn)基金管理存在諸多問(wèn)題,時(shí)有違紀(jì)違法行為發(fā)生。2006年7月上海社保基金挪用案震驚全國(guó),涉案金額32億元,數(shù)名高官落馬。同年11月,審計(jì)署公報(bào)中指出河南新密市將企業(yè)職工養(yǎng)老保險(xiǎn)基金637萬(wàn)元存入兩家城市信用社,2002年11月信用社撤銷,基金不能收回。這些違紀(jì)違法行為,不僅損害了廣大參保人的切身利益,損害了人們對(duì)養(yǎng)老保險(xiǎn)制度的信心,而且影響了政府的信譽(yù)和社會(huì)的和諧發(fā)展。利用審計(jì)手段來(lái)加強(qiáng)基金監(jiān)督,提高基金管理水平,確�；鸬陌踩屯暾�,防止基金被擠占挪用,防止政府官員的腐敗,維護(hù)社會(huì)公眾的切身利益,對(duì)我國(guó)養(yǎng)老保險(xiǎn)具有重大意義,加強(qiáng)養(yǎng)老保險(xiǎn)基金的審計(jì)監(jiān)督刻不容緩。 當(dāng)前,國(guó)外發(fā)達(dá)國(guó)家的養(yǎng)老保險(xiǎn)基金審計(jì)可分為兩類:第一類是以績(jī)效審計(jì)為主,如英國(guó)和美國(guó);第二類是合規(guī)性審計(jì)和績(jī)效審計(jì)并重,如瑞典和日本。這些國(guó)家在養(yǎng)老保險(xiǎn)基金審計(jì)中的先進(jìn)經(jīng)驗(yàn),如注重養(yǎng)老保險(xiǎn)立法;養(yǎng)老保險(xiǎn)基金審計(jì)側(cè)重于管理方面;建立共享程度高的養(yǎng)老保險(xiǎn)信息系統(tǒng);完善養(yǎng)老保險(xiǎn)內(nèi)部控制制度等做法,這對(duì)我國(guó)的養(yǎng)老保險(xiǎn)基金審計(jì)有很好的啟示和借鑒作用。而我國(guó)開展養(yǎng)老保險(xiǎn)基金審計(jì)的時(shí)間不長(zhǎng),還存在著很多的問(wèn)題,主要是養(yǎng)老保險(xiǎn)法律法規(guī)不健全,養(yǎng)老保險(xiǎn)基金審計(jì)工作缺乏應(yīng)有的法律基礎(chǔ);養(yǎng)老保險(xiǎn)基金審計(jì)審計(jì)監(jiān)督職能不能充分發(fā)揮;養(yǎng)老保險(xiǎn)基金審計(jì)人員素質(zhì)有待提高,養(yǎng)老保險(xiǎn)基金審計(jì)手段相對(duì)落后;養(yǎng)老保險(xiǎn)基金績(jī)效審計(jì)未能真正開展等等。為嚴(yán)肅財(cái)經(jīng)法紀(jì),促進(jìn)養(yǎng)老保險(xiǎn)基金管理規(guī)范,確保養(yǎng)老保險(xiǎn)基金的安全與效益,深化養(yǎng)老保險(xiǎn)基金績(jī)效審計(jì),我國(guó)必須從加強(qiáng)養(yǎng)老保險(xiǎn)法制建設(shè),搭建養(yǎng)老保險(xiǎn)基金依法審計(jì)的平臺(tái);健全養(yǎng)老保險(xiǎn)基金審計(jì)體系,充分發(fā)揮審計(jì)監(jiān)督職能;提高養(yǎng)老保險(xiǎn)基金審計(jì)人員素質(zhì),改進(jìn)養(yǎng)老保險(xiǎn)基金審計(jì)手段;加快養(yǎng)老保險(xiǎn)基金績(jī)效審計(jì)發(fā)展四個(gè)方面來(lái)完善我國(guó)養(yǎng)老保險(xiǎn)基金審計(jì)。
[Abstract]:The endowment insurance is one of the core of the social security system. It is the "safety net" for the elderly and the "shock absorber" for stabilizing the society. It has become the hot spot and focus of the society to ensure the safety and integrity of the pension insurance fund. However, in fact, there are many problems in the management of pension insurance fund. In July 2006, the case of embezzlement of social security fund in Shanghai shocked the whole country, involving 3.2 billion yuan, and several senior officials fell. In November of the same year, the Bulletin of the Audit Office pointed out that Xinmi City of Henan Province deposited 6.37 million yuan of the pension insurance fund for enterprise workers into two urban credit cooperatives. In November 2002, the credit cooperatives were abolished and the funds could not be recovered. These violations not only damage the vital interests of the insured, damage people's confidence in the pension insurance system, but also affect the credibility of the government and the harmonious development of the society. Using audit means to strengthen the supervision of the fund, improve the management level of the fund, ensure the security and integrity of the fund, prevent the embezzlement of the fund, prevent the corruption of government officials, and safeguard the vital interests of the public. It is of great significance to our country's endowment insurance, and it is urgent to strengthen the audit and supervision of pension insurance fund. At present, there are two types of pension fund audit in foreign developed countries: the first type is mainly based on performance audit, such as the United Kingdom and the United States, and the second type is compliance audit and performance audit, such as Sweden and Japan. These countries' advanced experience in pension fund audit, such as paying attention to pension insurance legislation, pension fund audit focusing on management, setting up a high degree of sharing pension insurance information system; Perfecting the internal control system of the endowment insurance has a good enlightenment and reference for the audit of the pension insurance fund in our country. But our country carries on the pension insurance fund audit the time is not long, also has many problems, mainly is the endowment insurance law and the regulation is not perfect, the pension insurance fund audit work lacks the legal foundation; Pension fund audit supervision function can not be fully played; pension fund audit staff quality needs to be improved pension fund audit means are relatively backward; pension fund performance audit can not really carry out and so on. In order to enforce financial and economic laws and regulations, to promote the regulation of pension fund management, to ensure the safety and efficiency of pension insurance fund, and to deepen the performance audit of pension insurance fund, China must strengthen the construction of pension insurance legal system. Build the platform of pension fund audit according to law, perfect the audit system of pension fund, give full play to the audit supervision function, improve the quality of pension fund auditor, improve the audit means of pension fund; Speed up the development of pension fund performance audit to improve the pension fund audit in China.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F842.6;F239.6

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本文編號(hào)：1908175