Mechanism Of Audit Supervision On Basic Endowment Insurance Fund Of Town Enterprises Employees

Audit supervision on endowment insurance fund is an important part of auditing and is playing an important role in fund supervision system. More and more problems getting out of line on endowment insurance fund has been disclosed continually ,which influences the anti-risk ability of endowment insurance and impairs the credit of our government and the confidence of the people have on endowment insurance system. It goes against the normal running of our endowment insurance system, so more and more attention has been paid to audit supervision on endowment insurance fund. Audit supervision is an important method to assure endowment insurance to be runned rightly. Only if audit supervision is put into practice in time and properly, can we prevent the appropriation, the abusement and wrong drawing of the fund, can we assure the completeness and the integrity of the fund. However, there is still a great gap between our country and western countries in many aspects including inadequate authority, absence of legal foundation, incomplete checked contents and lagging technical means. It gets specially important to perfect our audit supervision on endowment insurance fund in order to accelerate the construction of social security legal system and to assure endowment insurance fund to be runned safely.The research object of the paper is the mechanism of audit supervision on basic endowment insurance fund of town enterprises employees. It analyses the present situation of audit supervision on endowment insurance, finds some deficiencies and probes into countermeasures to improve the mechanism of audit supervision on basic endowment insurance fund to assure the fund to be runned safely and effectively on auditing and social security knowledge. The research methods include inducing, analyzing and comparation. It is made up of four parts. In the first part, it introduces the background and the meaning of the research. In the second part, it discourses on the basic theory on audit supervision on endowment insurance fund and the importance of audit supervision on endowment insurance fund in the fund supervision system. In the third part, it analyzes the problems and the causes in our endowment insurance audit supervision nowadays. In the forth part, it proposes nine improving pieces of suggestion and measures aiming at seven deficiencies in endowment insurance fund audit supervision. The writer emphasizes three aspect including audit data criterion in network auditing, computer auditing method system and software system in network auditing. New viewpoints on how to develop network auditing by computer in endowment insurance audit supervision and to improve the effectiveness and timeliness are proposed as innovation.It is a great and systematic engineering to study the audit supervision mechanism of endowment insurance fund, requiring cooperation of different organs, and developing with our social security system in the social security system. It is meaningful to construct and intensify the status of audit organs in endowment insurance supervision, to construct a multi-level mechanism of audit supervision on endowment insurance fund dominated by auditing, to regulate running of our endowment insurance fund, and to enhance our social security level. Mechanism of audit supervision on endowment insurance is still a new area in our country, and the paper promotes the research in this area and offers theoretical and practical references for audit organs to develop endowment insurance fund auditing.