A Study On The Problem And Countermeasure Of Endowment Insurance Fund Audit In China

Endowment insurance is one of cores of social security system. It is regarded as the "safely net" for aged staff and the "damper" for stabilizing society. To guarantee the safety and integrality of endowment insurance fund is even more become the hot point and focus of social solicitude. But actually, the management of endowment insurance fund has many problems, illegal behaviors happen occasionally.The case of embezzling social insurance funds in Shanghai in July 2006 shocked the whole country, involved in 3,200,000,000 RMB and several high-ranking officials falling down. In November of the same year, the bulletin of the National Audit Office pointed out that Henan, Xinxiang city stocked the enterprise staff fund 6,370,000 RMB of endowment insurance into two urban credit cooperatives, in November 2002, the urban credit cooperatives cancels , the fund could not be withdrawn. These illegal behaviors have not only harmed the immediate interests of most large person who entered the social insurance, but also effected the Government's reputation and the social harmonious development. Strengthen fund supervisor by using audit means , raise fund level of management, ensure the safety of fund and is complete, prevent that fund had been seized to embezzle, prevent the corruption of government official, maintenance the immediate interests of social public, these measure has major meaning to endowment insurance in our country. It is urgent to strengthen the audit supervisor of the endowment insurance fund.The fund audit of endowment insurance can be divided into two kinds in developed country now: The first kind is performance audit in priority, such as England and America; Second kind is to join rule audit and performance audit together, such as Sweden and Japan. These countries are in the fund audit of endowment insurance advanced experience, such as emphasizing the legislation of endowment insurance; the fund audit of endowment insurance stresses to manage aspect; establishment shares the information system of endowment insurance with high degree; the practice of perfecting the built-in control system of endowment insurance, and so on. These have very good hint and reference for the fund audit of endowment insurance of our country to take affect. Meanwhile, our country develops the fund audit of endowment insurance only a short time, and problems exist a lot, such as the laws and regulations of endowment insurance is un-sound; the fund audit work of endowment insurance lacks deserved legal foundation; the fund audit supervisor function of endowment insurance can not play fully; the fund audit people quality of endowment insurance remains to rise , the fund audit means of endowment insurance are relatively backward; the fund performance audit of endowment insurance could not be developed really ,and so on.To rigorously enforce economic law and discipline, promote the fund management standard of endowment insurance , ensure the safety and benefit of the fund of endowment insurance , deepen the performance audit of endowment insurance fund, our country must perfect the endowment insurance fund audit in four aspects: strengthen the legal system of endowment insurance, build the platform of endowment insurance fund audit in accordance with law; Improve the fund audit system of endowment insurance , give full play to supervisor function of audit; Raise the people's quality of endowment insurance fund audit, improve the audit means of endowment insurance fund; Accelerate the development of performance audit of endowment insurance fund.