Research On The Performance Audit Of Social Security Funds Study On Evaluation Index System

China's social labor security system is gradually established and improved,has been incorporated into the social security system,the people are also increasing,the social security fund to raise the accumulated balance of the scale of funds is also growing.China's Social Fund Council in the annual report disclosure in June 3,2016(2015)pointed out that the total revenue of 2015 year Chinese social insurance fund for the amount of 46012 yuan,a year-on-year increase of 618 billion 400 million yuan,up 15.5%.2015 annual total expenditure of social security funds increased by 598 billion 500 million yuan over the previous year to reach $38988,an increase of 18.1%.By the end of 2015,the number of people who have participated in social insurance(endowment insurance)has reached 858 million 330 thousand.At the same time,there is corruption,misappropriation of social labor security fund(hereinafter referred to as labor and social security funds)major cases continue to occur,not only the daily safety and the use of social security funds caused by the bad influence,but also to the interests of insured threat,it is damaging the credibility of the government itself.Zhu Junyi as director of the Shanghai City Bureau of labor and social security in 2006,illegal use of social security funds 3 billion 200 million yuan,was examined in isolation,the number of cases involving a huge amount of money involved up to billions of yuan.2013 Shenzhen social security funds misappropriation case was revealed.The labor and social security funds audit as the Audit Department of the direct management of the labor and social security funds from government departments and social security agencies commissioned by the government,China's audit department has also repeatedly to the labor and social security funds audit,the audit results announcement from the audit bureau of labor and social security funds,the use of legal compliance at present the focus of attention.The lack of effective performance evaluation,and the social labor security funds as the audit object of the audit,has a special and professional,and because of its huge variety of funds,the implementation of the audit is also very complex.Similar to other performance audit,the performance audit of social labor security is facing the same problem,which is the lack of appropriate performance audit evaluation index system.To carry out the research on the evaluation index of the performance audit of the social labor security fund,and design the evaluation index system of the performance evaluation index of the social labor security fund.This paper mainly from two aspects to carry out research on performance audit of social security funds,the first is from the aspect of theory,the background of the introduction,the necessity to carry out performance audit,from public accountability,the people's sovereignty theory research,"5E" as a new perspective construction of qualitative indicators,combined with China's economic development in the new norm,to reform the social security system,draw foreign performance audit experience,qualitative index and quantitative design of key performance indicators,giving each index weight is designed in line with China's labor and social security funds performance audit evaluation index system by AHP.To ensure the scientificity and rationality of the index system design.Secondly,in order to test whether it is reasonable to use,use in the audit organ involved in the project performance audit,performance audit of social security funds in the city of G,for example,test effectiveness of the index system,and through the discovery of the audit results are using the index,and the performance evaluation of the city with the quantitative expression.