The Research On The Performance Auditing Evaluation Index System Of The Social Insurance Fund In China

China's social insurance fund has made remarkable achievements in the past thirty years development. However, social insurance management also has issues to solve such as capital raising deficiency, payment increase and resources unwarranted. One crucial reason of these difficulties is lack of effective fund supervision methods and thorough fund operational performance evaluation. The social insurance fund is the direct factor to the social security system reform which has problems in the management and operation. In solving these problems and improving performance level, the crucial point is to build a scientific and effective performance auditing evaluation index system that suites to China's national conditions.Firstly, this thesis summarizes the basic content of social insurance fund management. Secondly, three theories named Public Entrusted Economical Responsibility, New Public Management and Balanced Scorecard are introduced to analyze the relationship with social insurance fund performance evaluation. Under these theories, the thesis illustrates the necessity for social insurance fund performance evaluation to solve the current problems. In the end, the thesis makes a research on the performance evaluation index system that suites to China's national conditions to improve, guarantee and promote the sound development of social insurance fund.By introducing Balanced Scorecard, the thesis sets evaluation standards, indexs and weightings in social public, cost effiency. domestic management and sustainable development dimensionalities, which will provide some contents and experiences for theory research and practices to develop a performance auditing evaluation index system of social insurance fund with Chinese characteristics.