社会保险基金审计现状、问题及对策研究

摘要

With the reform and development of social security system, the size of social insurance funds is enlarged gradual-ly, which require adaptive solutions to consummate surveillance system, to standardize management behavior, to prevent and resolve the operational risk as well as to maintain the stability of social security system. This article bases the research on the problems presented in the social insurance fund management, and holds that measures should be taken to improve the current auditing techniques and methods, and to tighten supervision.%　　随着社会保障制度改革的不断深化，社会保险基金的规模将逐步扩大，如何进一步完善社会保险基金的审计监督，规范管理运作行为，切实防范和化解基金管理风险，保障基金的安全与完整，是目前亟须研究和解决的问题。针对这些问题，应在审计技术、审计方法及监督管理方面下功夫。