我国城镇社会保险基金管理与审计监督研究

发布时间：2018-06-14 08:34

本文选题：社会保险基金 + 财务模式　；参考：《中南大学》2003年硕士论文

【摘要】：社会保险基金是社会保险制度运行的物质基础，其运行效率效果直接关系到广大职工群众的切身利益。本文借鉴国外社会保险基金管理与监督经验，从我国城镇社会保险基金财务运行模式选择出发，评价了我国城镇社会保险基金管理和监督现状，阐述了理顺我国城镇社会保险基金管理体制、实行分账管理和加强审计监督的必要性，最后设计了分权式管理和制衡式监督的社保基金管理体制，提出了开展社会保险基金绩效审计的设想，并运用实例对部分问题进行了论证。本文共分为五个部分。第一部分导论对研究所涉及的理论背景、研究方法、基本概念和社会保险制度的形成与发展作了说明；第二部分在研究社会保险基金财务运行模式的基础上，论证了我国城镇社会保险基金财务制度选择的正确性，第三部分通过对国外几种社保基金管理体制的比较，分析了我国社保基金管理的现状和弊端，，提出了基金管理体制改革的建议，并设计了分权式管理和制衡式监督体制；第四部分考虑社保基金运行中的风险，强调加强社保基金审计的必要性，并利用审计监督特性，初步探讨了社保基金审计监督的内容，提出了开展我国城镇社会保险基金绩效审计的设想；第五部分是案例，分析了某省社会保险基金管理与审计监督现状及问题，论证了审计监督对强化城镇社会保险基金管理的作用。
[Abstract]:Social insurance fund is the material basis for the operation of social insurance system, its efficiency effect is directly related to the vital interests of the masses of workers and workers. In this paper, the management and supervision experience of foreign social insurance funds are used for reference to choose from the financial operation mode of the urban social insurance fund in China, and the management of the social insurance fund in China's cities and towns is evaluated. In order to straighten out the management system of the urban social insurance fund in China, the necessity of carrying out the management of the accounts division and strengthening the audit supervision, the management system of the social insurance fund with decentralized management and checks and balances is designed, and the assumption of carrying out the performance audit of the social insurance fund is put forward, and some examples are used to discuss some of the problems. Certificate.
This article is divided into five parts. The first part is an introduction to the theoretical background, research methods, basic concepts and the formation and development of the social insurance system. The second part, on the basis of the study of the financial operation mode of the social insurance fund, demonstrates the correctness of the choice of the financial system of the social insurance fund in the town of China. The third part, through the comparison of the management system of several social security funds abroad, analyzes the current situation and malpractice of the management of social security fund in China, puts forward some suggestions on the reform of the fund management system, and designs the decentralized management and balance supervision system. The fourth part considers the risk in the social security fund transportation, and emphasizes the strengthening of the audit of the social security fund. It is necessary to make use of the characteristics of audit supervision and preliminarily discuss the contents of the audit supervision of social security fund, and put forward the idea of carrying out the performance audit of the social insurance fund for urban social insurance in China. The fifth part is a case, analyzes the status and problems of the social insurance fund management and audit supervision in a province, and demonstrates that the audit supervision is to strengthen the social insurance foundation of the town. The role of gold management.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F842.6;F239.6

【引证文献】