| The social security system is an important and indispensable component for the national economic development. Since the founding of the new China, the Chinese government has gradually established a social security system covering social insurance, social welfare, social relief and special care. Social Security Fund, as the financial basis of the social security system, is undoubtedly the "social stability." Its operation is vital not only for the interests of the mass of the insured person and stake holders, but also for the social stability as a whole.National Social Security Fund, as an important tool for the national financial macro-control, requires the state's participation in social security fund allocation and management. Its operation is closely related to the state finance. With the national economic development and further improvement of the social security system, social security has been growing to an unprecedented level. Its usage, value maintenance and increment needs to be tackled carefully, otherwise great risk shall rise due to the lack of effective supervision.Social Security Fund Audit is an important part of the national audit. At present, scandals related to embezzlement of social security funds have been constantly exposed to the public, which increases the public concern about the its supervision. Moreover, lagging behind the developed countries in this aspect, we do not have a legal system specialized in supervision of social security fund audit. Numerous problems have emerged, like the waste of resources caused by some redundant staff in large auditing institutions, and unqualified auditors for the increasingly complicated work. For the purpose of promoting social security legal system and ensuring the safe operation of the social security funds, improving the supervision of the social security fund audit is particularly important.This article is divided into five parts:The first part is an introduction, which outlines the research background and significance, offers a detailed description of achievements of domestic and foreign scholars in this area and introduces the methodology and framework of this study.The first chapter is an overview of the social security fund audit. This part includes: the meaning of social security funds, the related concepts of social security funds audit, theories of social security funds based on the audit and the legal and policy basis for the audit of social security funds. Meanwhile, I also dig into the necessity of social security funds audit, elaborating on its impact on the society and the operational risks which might harm the national security and stability.In the second chapter particular attention has been paid to some specific problems in social security fund auditing and the factors that give rise to these problems. The main problems are:undeveloped regulatory legislation specialized in Social Security Fund auditing; the social security fund management institutions lacking corresponding real power and capabilities; the operator and supervisor of social security fund auditing overlapping with each other; the supervisor's over-reliance on administrative means; administrative supervision dispersion; absence of the main body of social supervision; insufficient mid-and long-term monitoring and early-warning system; unqualified auditors hampering the auditing quality; outdated audit tools unsuitable for the information-based development.The third chapter introduces the social security funds audit in developed countries, based on which the inspiration on our national social security fund audit has been proposed from three aspects:inspiration on the management of our national security fund auditing; inspiration on China's social security fund market mode of operation and supervision of investment audit; inspiration on the risk control and supervision of the fund value maintenance and increment.Finally, in the last chapter the counter measures and some suggestions have been given, in the perspective of the system and related strategies:promoting the legal system of social security; improving the social security fund auditing supervision system; strengthening the Social Security Fund's internal audit; strengthening the Social Security Fund's social audit; classifying the auditing of social security funds; strengthening the research on the supervision of the fund; supervising to ensure that the earmarked social security funds are used for its specific purpose only; regulating the content of the audit of social security funds; improving the overall quality of audit staff, strengthening the audit team; optimizing and innovating the audit tool, achieving a computer networking auditing; improving the audit results announcement system, and enhancing the transparency of the audit findings. |
