A Research On The Audit Supervision For The Fund Of The New Type Of Rural Social Endowment Insurance In China

Along with the continuous adjustment of our country’s rural economic structure, a large number of surplus rural labors go to urban for work, The traditional rural family pension mode faces unprecedented challenges. In October2009, the general office of the state council issued "The instruction opinion about a new type of rural social endowment which is tested by the state council insurance", Many places in China start to advance the new type of rural social endowment insurance (hereinafter referred to as "the new agricultural insurance") pilot gradually. So, in the process of practice of the new agricultural insurance, The new agriculture insurance’s fund raise money, operation and payment stage is controlled effectively? How does audit to intervene the new agricultural insurance’s fund supervision and management? Those problems are what this paper tries to research.The history of audit supervision for our country’s new agricultural insurance fund is very short, it has not been formed perfect audit supervision system, but audit supervision for the new agriculture insurance fund has an extremely important position in the fund supervision system. To ensure normal operation of the new agriculture insurance fund, the audit supervision is quiet important, if audit supervision can be in right the place timely, it can ensure the new agriculture insurance fund’s safety and integrity effectively. However, our country’s audit supervision for the new agricultural insurance fund still exist some problems, such as content which is audited is not comprehensive, lack of legal basis, the technology is behind. So, to promote the implementation of the new agricultural insurance policy, and ensure the safety of fund operation, it is very meaningful to perfect audit supervision for the new agriculture insurance fund, and strengthen research on the audit supervision.First of all, in this paper, the related concepts have been defined, three audit’s essential functions which is restrict function, promote function and proof function have been clear, so it laid the foundation for the research; I analyze from the direction of the information asymmetry theory and public entrusted economic responsibility theory. In fact, it expounds the necessity of audit supervision for the new agriculture insurance fund.Secondly, I summarize study experience from the domestic and foreign scholars by reviewing of the current research situation at home and abroad, it laid the foundation for the research on audit supervision for the new agriculture insurance fund.Again, the research object bases on new type of rural social endowment insurance fund in our country, after the analysis of the audit supervision for the new type of rural social endowment insurance in our country based on the current situation, I find out the deficiency, and explore measures to consummate the new agricultural insurance fund and its audit supervision. It can ensure the new agriculture insurance fund’s operation is safe and effective.Finally, in order to perfect the audit supervision for our country’s new agricultural insurance fund, this paper stands on the side of the government audit, identify major risks of whole operation process of the audit supervision for the new agriculture insurance fund, which is financing stage, operation stage and payment stage. From this three stages of the new agricultural insurance fund, I analyze ginseng protect pay cost, operation and payment process, and look for the audit’s breakthrough points of each stage, and identify the key risks of each phase. Finally, in order to realize the effective use of the audit results, I research the audit’s report system and results announcement system, which can strengthen the government’s capability of audit supervision for the new agriculture insurance fund, perfect audit supervision for the new agriculture insurance fund, and ensure the new agricultural insurance fund is safe, legal, effective and timely.