Research On Auditing Supervision On Social Insurance Fund

Social insurance fund,as an important part of social security system in China,mainly includes pension,medical treatment,unemployment,industrial injury and maternity insurance.With the policy enforcement continues to increase,the coverage of social insurance gradually in all regions and social groups,the number of participating social insurance increases rapidly,the social insurance fund accumulated balance is huge.The society for the social insurance fund gradually increased attention,the social insurance fund and improve the monitoring system,the positive reaction of social insurance fund issues related to the collection and use of a source and destination to help the public understand and supervision of social security fund.In 2015 the audit work report,former auditor general Liu Jiayi on 2016 audit focus,will be organized by the National Audit Office audit of the basic medical insurance fund and medical rescue fund,which illustrates the important position of social insurance fund.Although domestic experts and scholars have studied the audit mechanism of social insurance fund,few people start from the perspective of risk management and audit monitoring to build a complete social insurance fund audit monitoring mechanism.Based on the theory analysis of social insurance fund risk analysis and audit monitoring mechanism,this paper will build a systematic audit monitoring mechanism for the source,purpose and management of social insurance fund,which will contribute to the future research of social insurance fund audit.Firstly,this paper reviews the meaning and types of social insurance fund,social insurance fund management present situation,problems and Countermeasures to strengthen the social insurance fund,audit objectives,contents and Countermeasures of the relevant literature,this paper defines the concept of social insurance fund: "based on the provisions of the state laws and regulations and policies by the participating units the insured person and in accordance with the provisions of payment,government subsidies or through other legal means to raise the specialized for the payment of social insurance benefits and other expenses related to special funds,and does not yet exist in China unified social insurance fund audit supervision mechanism.Secondly,because the audit risk monitoring should start from the social insurance fund,this paper analyses the risks mainly include the organization structure,raise the risk of expropriation risk,solvency risk and investment risk,and study the meaning,objectives and contents of the social insurance fund risk management by combining the relevant literature.Next,according to the social insurance fund risk management objectives,according to the audit objectives,the content of literature review and theoretical analysis,put forward a set of social insurance fund audit monitoring mechanisms,including the hypothesis,monitoring process and operation support system.Then,according to the relevant theory to design questionnaire to verify the survey,through the statistical analysis of the results of the questionnaire,the results basically meet the expectations of the previous theoretical analysis.According to the survey results,that China has not yet formed a perfect social insurance fund audit supervision mechanism;monitoring of social insurance fund audit of our goal is to ensure effective operation of social insurance fund system,guarantee the safety and integrity of social insurance funds;including the elements of auditing supervision of social insurance fund: the principal mechanism,mechanism,execution mechanism,plan reporting mechanism,rectification mechanism and information transmission mechanism;the risk influence factor mainly has the ability and experience of personnel audit,the audit staff of professional competence,improve relevant laws and regulations,improve the degree of organization structure etc.;legal status,auditing professional competence,auditing techniques,auditing independence for the social insurance fund the monitoring mechanism of the audit findings of these five aspects are an important role in safeguarding the.According to the conclusion of the investigation,six points based on the social insurance fund supervision mechanism to strengthen measures to monitor independence and improve the fund management organization structure,explore the audit methods,effectively ensure that the auditors' professional competence,strengthen the audit rectification and punishment,improve relevant laws and regulations.Finally,this paper analyzes the shortcomings of this study,and looks forward to the future research direction.