Research On The Audit Of Pension Insurance Funds

Old-age insurance fund is an important part of social security system,which involves the fundamental interests of the broad masses of the people and is an important guarantee to embody the CPC's people-centered ruling concept.Old-age insurance fund is the cornerstone of the harmonious development of the society and directly relates to the basic living standard of retired people.However,in real life,there are still problems of misuse and misappropriation of pension funds in our country,so we need to strengthen the audit supervision of pension funds to maintain and enhance the public's confidence in the safety and value-added of pension funds,and to promote the healthy and benign operation of pension funds.This paper is divided into seven chapters.The first chapter introduces the research background,research purpose and research significance of this paper,summarizes and comments on the relevant research status at home and abroad,and puts forward the research content,research methods and technical roadmap of this paper.The second chapter defines the related concepts of pension fund and audit supervision,and discusses the theoretical basis of pension fund audit.The third chapter is the current situation of the endowment insurance fund in Z County.It introduces the origin of the audit case of the endowment insurance fund in Z County,the basic situation of the endowment insurance in Z County,the income and expenditure of the special financial account of the endowment insurance fund in Z County,as well as the insurance participation and distribution.The fourth chapter describes the audit of Z County endowment insurance fund,including the audit procedures of Z County endowment insurance fund and the problems found in fund management.The fifth chapter puts forward the existing problems in the audit of endowment insurance fund,such as: the audit supervision mechanism is not perfect;the audit task is heavy,the audit force is insufficient;the audit method and audit technology are lagging behind;the lack of follow-up audit supervision.In the sixth chapter,the author puts forward some suggestions for the improvement of the problems found in the management of the endowment insurance fund in Z County,and then puts forward the corresponding countermeasures for the problems existing in the audit of the endowment insurance fund.The seventh chapter is the conclusion of this paper,which is about the positive development of endowment insurance fund and the shortcomings of this paper.