Research On Performanceaudit Of Pension Fund

At present,China's endowment insurance system is constantly improving and developing,the number of insured personnel has increased significantly,and the amount of endowment insurance funds,whether income,expenditure or accumulated balance,has increased rapidly.As the "life money" of the people,the government must strengthen the management of the pension fund,ensure the safety and integrity of the fund,and at the same time,ensure the value of the fund to achieve financial sustainability.However,such a large pension fund has repeatedly been misappropriated and crowded out by government officials,and the serious overpayment of pension fund has also aroused the strong concern of the public.The performance audit of China's endowment insurance funds is conducive to evaluating the effect of fund management and operation of government departments,ensuring the preservation and appreciation of the fund and safeguarding the interests of the public.According to the research results of performance audit of endowment insurance funds at home and abroad,most of them pay attention to the theoretical level and lack of research based on practical perspective.Based on a thorough study of the literature review at home and abroad,this paper uses the relevant theories of performance audit of pension funds to analyze the basic concepts of performance audit of pension funds,performance audit and performance audit of pension funds.At the same time,based on the current situation of performance audit of pension funds in China,this paper tries to construct the implementation framework of performance audit of pension funds in China.The framework includes auditing subjects and objects,objectives,auditing procedures and methods,performance evaluation system and auditing results disclosure.Then,it uses the implementation framework to analyze the performance audit cases of the endowment insurance fund in G Province in 2018,which verifies the rationality of the framework.At the same time,it summarizes the problems existing in the performance audit cases of the endowment insurance fund in G province,such as the insufficient number of auditors,the lack of legal system guarantee,the lack of resources sharing platform.Based on these problems,suggestions are put forward to improve system guarantee,strengthen legal status,unify evaluation criteria,carry out vertical and horizontal comparisons,develop and utilize performance audit resources,establish data platform and promote online auditing.It is expected to provide some references for the development of the theory and practice of pension fund performance audit in China.The innovation of this paper lies in the tentative construction of the implementation framework of performance audit for pension funds.And the performance audit evaluation system has set up audit objectives and specific indicators for the collection,management,operation and distribution of pension funds,which can further refine and comprehensively evaluate the performance level.