Social Security Auditing Issues And Countermeasures

In recent years, with continuous development of China’s social securityundertakings, people’s living standards are being steadily improved while newproblems and contradictions are constantly being generated. The public and mediaattention to social security continues to heat up, and the social security auditing isfacing greater challenges. The18th National Congress of the CPC, the Third PlenarySession of the Fourth Plenary Session of the18th Central Committee, all points outthe importance and the development direction of social security.In this paper, based on summarizing the experience of the predecessors, wediscussed the situation of our country’s social security auditing at the present stage,summarized social security auditing development process, including the beginningstage (1983-1998), the exploration and research stage (1998-2005) and the innovationand development stage (since2005). Further more, we summarized the achievementsand problems of our country’s social security auditing work for more than thirty years.The main achievements is the establishment of the basic frame of social securityauditing, and social security auditing approaches perfection, and that social securityauditing is playing a more and more significant role. The main problems includessocial security supervision system imperfection, and the legalization construction islagging behind, and the outdated social security auditing approaches, and insufficientsocial security auditing force. Mainly for the above problems in the social securityauditing field, we conducted deep research and analysis from five aspects, searchingfor the source of the problems in social security auditing work. The reasons include:the changed social security demand, the disjointed social security theories andpractices, the unbalanced social security system, the lagging social security legalsystem construction, and the disparity between auditing tasks and resources. Finally,proposed social security auditing perfection approaches from six aspects, including:First, the understanding of social security auditing nature; Second, the social securityadministration and supervision framework; Third, the social security legalizationconstruction; Fourth, the social security performance auditing; Fifth, the socialsecurity computer auditing; Sixth, the social security auditing staff construction.