Research On Payment Management Audit Of Urban Employees' Basic Endowment Insurance Fund

With the acceleration of the social security industry in China,the coverage of social insurance has begun to expand,the scope and scale of collection and payment of social insurance funds have been increasing,and the social insurance system needs to be continuously improved.Judging from the audit results of the illegal use of pension funds disclosed by audit institutions at all levels in recent years,the payment management of pension funds has become the focus of the society.The basic endowment insurance for urban employees is an important part of the social security undertaking.The insurance fund involves the largest amount.The fund payment management is the most concerned by the urban workers and the most prone to problems.Needless to say,at this stage,China's audit department still uses the traditional model for financial revenue and expenditure audits for the audit of urban employees' basic endowment insurance funds.The accounting and financial information is used as the basis for the audit.The auditors are auditing whether their operations are legal and compliant.Opinions,this is far from meeting the public's requirements for auditing pension funds.To this end,some regions have gradually implemented performance audit practices and achieved certain results.This paper introduces the research background and research significance of the management audit of the basic endowment insurance payment for urban employees in China,and reviews and summarizes the main research conclusions of experts and scholars at home and abroad.The research of this paper is based on the theoretical foundations of public entrusted economic responsibility,new public management and social security.It defines the various aspects of the audit of urban employees' basic endowment insurance fund,and summarizes and summarizes the audit of the basic endowment insurance payment management of urban employees in China.The research status quo,the practice framework was established in the audit preparation stage,audit implementation stage,audit report stage and follow-up audit stage,and the management audit of the N-city J district urban employee basic endowment insurance fund was taken as the main case,the payment management business and related audit objectives,subject and object,methods,content,key issues and major issues are divided into the first and second phase of JinBao Engineering project are elaborated and analyzed,pointing out the problems existing in the audit.The reasons for the analysis are insufficient attention of the pension fund audit,the auditor's knowledge structure is single and the audit technology method is backward,lack of performance evaluation standards and legal guarantee and government.The performance audit practice is lacking,and it is proposed to improve the quality and professional ability of auditors,increase the disclosure of audit results,improve the construction of relevant legal systems and audit evaluation standards,promote online audit methods,introduce third-party audits,and strengthen fund payment management.Internal audit department and other suggestions.In order to promote the experience of N City J District to the whole country,it will have a positive impact on relevant audit research.