Research On Performance Audit Of Social Insurance Fund

With the speeding up of the process of our social security undertakings, social insurance system has been developed and improved, the continuous extension of social insurance coverage, the collection and payment scope and scale of social insurance fund is also increasing. In recent years, the national audit institutions at various levels of crime of social insurance fund for disclosure, more make the safe operation of social insurance fund management as the focus of social attention. And under the condition of economic fluctuations whether can realize their value, also become scholars discuss the issue. Auditing organs at all levels across the country in recent years revealed that a large amount of social insurance fund related illegal crime, makes the society safety operation management of our country social insurance fund to pay attention. At present, our country social insurance fund auditing based on the traditional mode of financial audit method, audit just to express an opinion of its operation is legal, compliance, is far from satisfy the requirement of the social public to the social security fund audit. Therefore, you need of the social security fund audit institutions audit fundamental shift of focus to complete social insurance fund auditing focus by checking its safety integrity to check3E principle of performance audit direction transformation, thus create a set of complete largely in line with the current development of our country social insurance fund performance audit system, based on the economic effective regulation operating funds, ultimately achieve the goal of our country social insurance fund is the value.This paper will take the domestic social insurance fund performance audit as the breakthrough point, to the public as the basic theory, according to the related contents of the audit and the management of social insurance fund, literature research, the use of induction, analysis, etc., the social insurance fund management discusses the problems at present stage, and aiming at the problems, put forward to build the system of social insurance fund performance audit evaluation standard and evaluation index, continuous improvement is given priority to with finance at this stage of the traditional audit model. Structure composed of the following sections of this paper, first of all, this paper mainly introduces the social insurance fund management and government performance audit of the related concept, connotation, theoretical basis and basic structure and characteristics. Secondly, from the present situation of the social insurance fund in our country government auditing, based on the present stage our country social insurance fund budget, raise, use and management situation analysis survey, enumerate the current social security fund performance audit of the problems and its causes, this paper expounds the building, the necessity of social insurance fund performance audit in China. Finally, through the government performance audit of the basic ideas and methods used in our country social insurance fund, the formation of our country social insurance fund performance audit system construction of preliminary Suggestions. Hope through the preliminary study to explore in the field of social insurance fund performance audit, can for the social insurance funds involved in the government performance audit inspection on basic system evaluation, put forward some useful Suggestions.