Study On The Social Security Fund Audit In X

The social security system is an important livelihood project,which is related to the well-being of every citizen in China.The implementation of the social security system in accordance with regulations plays a vital role in the stability and unity of our country.The Chinese government adheres to the people-centered development thinking and strives to ensure and improve the people's livelihood.And the social security system is constantly advancing.It has increasingly high requirements for the management of social security funds.In order to ensure the standardized use of social security funds in the management of revenue and expenditure,it is necessary to audit and supervise the social security funds.In recent years,the problems of embezzlement,misappropriation and acquisition of social security funds in the audit announcement of the National Social Security Project are common.This shows that it has become an urgent task for our country to effectively maintain the healthy operation of social security funds in accordance with the law.For the frequent illegal use of social security funds,audit as an important means of national governance,the audit supervision of social security funds is in an unshirkable position.Therefore,it is of great significance for audit departments to sum up their experience and perfect the research of social security fund audit.This paper selects the X area social security fund audit as the research case.According to the discovery question,the exploration influence factor,the solution question logic,this paper uses the literature research,the semi-structure interview method carries on the research.On the premise of expounding the relevant theories of social security fund audit,the author analyzes the importance and necessity of social security fund audit according to the real and reliable data information.Firstly,according to the state audit announcement,this paper analyzes the current situation and existing problems of social security fund audit in our country and focuses on the audit process of social security fund in area X in combination with the specific situation of social security fund audit in area X.It is found that the audit communication is deficient,the audit basis is insufficient,the audit ability is insufficient,the technical method is lagging behind and so on,and the causes of its formation are studied from the aspects of audit department configuration,auditor's ideology,comprehensive quality and audit method,etc.Finally,according to the specific situation of area X,from improving auditors' skills,strengthening ideological education,studying national culture of laws and regulations,popularizing computer audit methods,increasing the frequency of audit of social security funds,and announcing the audit results in a timely manner,expanding the impact of audit and other aspects of the issue of improving the X-District social security audit program.