The Research On The Evaluation System In The Performance Audit Of The Social Insurance Fund

The social security system of China was founded in the early 1950s. After more than half a century, especially in recent 20 years of reform and development, it has been set up and adapted to the socialist market economy system. With the gradual establishment and the perfection of China's social insurance system, more and more workers are incorporated into social insurance system, the accumulation of social insurance fund accumulative balance scale are also increasingly large. At the same time, the exposure of illegal corruption and occupation of social insurance fund cases are more and more, which have seriously affected the safety and the implementation of social insurance funds. In the summer of 2006, Zhu Junyi, who was in charge of the Shanghai social security office, was found using huge social security funds illegally and the violation of bribes. In the middle of August 2008, the national labor and social security system has inspected five similar illegal cases involving a tens of millions of money. In November 23, 2006, The audition administration put up a public announcement to the 29 provinces except Shanghai and Tibet, and found in recent years, about 71.35 billion of emergency money was illegally used. So many illegal cases happened in social security field, the system problem is the main reason. But in-depth research on institutional problem tells us it is difficult to solve those problems. On the contrary, legal audition performance in the idea and method way is good to solve the existing problems in the system for the supervision and administration.Since its foundation, the audit institution has been focusing on social security funds. However, China's current audition organization of social insurance fund still uses the traditional financial audition, and it pays the main attention on individual payment, overdue payment and the situation whether it refers to pay social insurance legally. But it doesn't pay much attention on the operation and the increment of the social security fund. In September of 2006, the development planning of the social security department for 2006-2010 says the social security audition should take the benefit audit as the main ways to promote the safety and integrity of the social security funds, and grasp the overall status of social security funds from the system and management on the analysis of problems. In 2009, Premier Wen Jiabao expressed it clearly in the government work report that we should accelerate and perfect social security system, promote basic endowment insurance system, and expand the social security coverage in order to improve the social security benefits, strengthen the social insurance funds, regulate the fund supervision and ensure the security of the funds. Based on the mentioned domestic background, combined with the all-round way benefit audit offered by the government, my purpose is to see the establishment of China's national conditions benefit audit system, the promotion of social security, the exploration of the performance evaluation system of social insurance funds for social insurance fund, and the proposal of social insurance fund performance auditing standards and evaluation index system. Because of the limited research time and the restriction of the factors, this paper is only a trial exploration to social insurance fund evaluation and I hope I can offer an optional way of thinking for the social insurance fund performance.The innovation of this article is:The balanced scorecard model for building social insurance fund performance evaluation standards is creative. So far, the social insurance fund performance audit evaluation standard is still a relatively new research topic without much relevant information or written criterion or guidelines. We can barely see the articles of some experts and scholars'research in periodicals or magazines. Even there is some, most of them are putting forward some content of evaluation index based on social insurance fund management without systematic. Using the balanced scorecard model can avoid being one-sided in index evaluation standard design.The use of hierarchical analysis method constructs evaluation index of social insurance fund management and cross-analyze the main links of social security fund management and audition content, which is another innovation. This will be the social insurance fund management through the main link and audit content analysis, combining cross after each link that should have the performance evaluation content, audit contents of performance evaluation and become specific item analysis of evaluation content, then construct audit each specific content need according to the specific contents of performance goal. This is the performance evaluation index of constructing evaluation criteria and indicators.The deficiency of the article is: The construction of social insurance fund performance audit evaluation index system lacks of practical proving. To avoid being an armchair strategist, the writer should be more practical in the future, further perfect the social insurance fund government performance auditing system, and make it more operable and practice-proving.Social insurance fund performance auditing involves not only audition knowledge but also the social security knowledge and financial knowledge. The author of the paper has a limited knowledge in the social security and financial field, which makes her understanding of social insurance fund in constructing the evaluation system performance audit not in depth. In the future the author should broaden the scope of the relative knowledge in order to design a more reasonable and effective performance auditing index.