The Research On The Government Performance Auditing Of The Social Insurance Fund

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 irregularity cases 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 operating and management mechanism of the social insurance fund. However, the auditing department of the government adopted the traditional financing auditing for the social insurance fund. The emphases of the auditing included: whether the company and individual pay the fees on time, the owed fees of the previous year payment, whether there are irregularity phenomenon about corrupted and embezzled the social insurance fund and the disbursement of the social insurance fund. All these measures only settled surface problems and didn't solve the root of the problems. The needs for building and developing scientific and effective auditing system are becoming increasingly intense.The article introduces the concept of the performance auditing to the social insurance fund auditing. The performance auditing started in 1940's, and has been rapidly developing after 1970's. The theory research of the performance auditing in our country are more maturing. Some provinces and cities also did some performance auditing items. Firstly, the article expatiates the theories of the he performance auditing of the social insurance fund. Secondly, the article introduces the meaning, characteristic and structure of the social insurance fund and the main taches of the management of the fund. Thirdly, the article analyzes the actuality and cause of the Chinese auditing of the social insurance fund. Lastly, the article sets up the system of carrying on the performance auditing of the social insurance fund by using the based concept of the performance auditing, including of the modern, main content, audit process, audit methods and evaluated standards. Meanwhile, the article give an example of five social insurance funds of one city in 2006 to illuminate how to carry on the performance auditing of the social insurance fund.