Research On Audit Supervision System Of Social Security Fund

Social security fund is a special fund that is from insurance units and individuals then used to provide material compensation for a specific object of labor by financial security. Social insurance fund which is the material basis of the social security system is significant. It is not only related to the success of running the majority of the insured person and the interests of stakeholders, but also to the entire social security and stability. During the establishment and development of the social insurance system,more and more people were brought into the system and the accumulated balances of the social insurance fund were increasingly hugeness.At the same time,more irregularitycases about corrupted and embezzled the social insurance fund were exposed.The sum of the money was greatness and the people who involved in were high managers of the government.These made common people have the profound worry about the operatingand management mechanism of the social insurance fund. In China, the development of audit supervision of the Social Insurance fund are already lagging behind the developed countries, however, there is no special regulation on audit supervision of the social insurance fund. Since the low level of auditor, they can not be competent in more and more difficult word. Therefore, it requires us to actively research and practice, then establish a scientific and effective system of audit supervision of social security funds,to supervise of the operation, preservation and appreciation of social security funds.This article consists of two parts, the introduction and the body, the first chapter introduces the research background and significance, and analysis the research situation, research methods and the main innovation, then the framework. Text is divided into five parts, The second chapter describes the audit supervision of social security fund. This chapter proposes the role of audit in supervision and the basic procedures and methods of audit. The third chapter is the comgparison of domestic and foreign audit regulation and points out the deficiencies of audit regulation at present. The fourth chapter is the formation of social security fund audit supervision system,in this chapter,the performance audit is introduced into audit supervision system. The fifth cites a case analysis how to conduct performance audits of social security funds.