Research On The Network Auditing Social Insurance Funds

The population of our country shows an accelerating trend of aging, social insurance funds to preserve and increase the value of the task is particularly important. According to the2011Population Census of China and forecast data to show, at the end of2011,the population aged65and over reached122,880,000, accounting for9.1%of the total population, relatively last year increased by0.25percentage points, to2030, our country will enter the peak of aging population, the population aged65and over will break through226,000,000, accounting for15.3%of the total population. No doubt, this will make the social insurance fund facing more serious situation, how to do well the work of audit and supervision of social insurance funds, how to improve the quality of the audit work, has become a major challenge for audit institutions.With the development of digital network technology, information technology is rapidly expanding and penetrating each field of the society, and for the audit, without the support of modern information technology, is also difficult to enhance audit efficiency. However, in the social insurance fund audit field, China has not yet established a real-time monitoring system, to realize the real-time tracking of funds and dynamic monitoring. Therefore, the exploration of the social insurance fund network audit is necessary.Improvement of social insurance fund audit supervision quality, innovation is the key to audit mode. Scientific and rational application of audit methods, help to improve the social insurance fund audit work efficiency, timely investigation and various problems in correcting social investment of insurance funds operation, ensure the safety of funds, to protect the interests of the people, promote social harmony. According to the social insurance fund network audit as the research object, in order to construct the social insurance fund network audit system as the basis, in order to improve the social insurance fund audit supervision efficiency for the purpose, to the innovation of the social insurance fund audit supervision for the key, in order to achieve the social insurance fund real-time tracking and monitoring for the target, effectively prevent some illegal the problem of violation fund supervision, so as to realize the capital value, alleviate the pressure of population aging in china.Strengthening the position of the auditing organ in the social insurance fund audit supervision system, to construct the network audit as the leading multi-level social insurance funds supervision, to regulate the social insurance fund investment operation of social insurance funds, ensure the safety and integrity, and gradually improve the system of social insurance in China’s overall security level, practical significance important. Research on social insurance fund network audit is a new research field, is a systematic and complicated project, need to cooperate with many aspects of the social insurance system, under the social security system, to constantly along with the development of social security theory and practice development. The theoretical research content of this study helps the social insurance funds online auditing practice, the research on this field also has a role in promoting, which provides the theory and practice of the audit organs to carry out the social insurance fund network audit. The thesis consists of six chapters; the main contents of each chapter are as follows.The first chapter mainly introduces the social insurance fund audit networking research background, research significance, research status at home and abroad as well as the framework of this study, research ideas, research methods and the innovation and the insufficiency. This chapter research content as the overall research design, theory system builds a foundation for this.The second chapter mainly introduces the theoretical concept of social insurance fund, the social insurance fund audit and computer networking audit and its main characteristic, has laid a good foundation for this research, and belongs to the theoretical research part.The third chapter the basic situation of the social insurance fund in our country briefly, analyzes the development status of China’s social insurance fund audit and social insurance fund audit online. Analysis of the status quo is to hold the funds of insurance of our country society network audit in the development of the existing problems, and provide the basis for the practical difficulties of research funds for social insurance in China network audit.The fourth chapter combines the current situation of the development of China’s social insurance fund audit online, respectively from the social insurance fund network audit system, personnel, security and technology four aspects, discusses the main difficulties in the fund of social insurance of our country network audit.The fifth chapter clearly defines the overall social insurance fund network audit system construction goal, the preliminary design of the basic structure of the social insurance fund network audit system, and introduces briefly the basic operation process of the system. A design and our social insurance fund audit networking features to adapt to computer network audit system, is an important measure to solve the social insurance fund network audit dilemma. The sixth chapter according to the principle of linking theory with practice, puts forward some countermeasures for the development of China’s social insurance funds network audit dilemma, help the promotion of computer networking audit technology in China’s audit of social insurance funds utilization, speed up the development process of China’s social insurance fund audit online.