英国养老金政府审计及对我国社会保障审计的启示

发布时间：2018-03-11 05:04

本文选题：公共部门　切入点：养老金　出处：《审计研究》2013年01期 　论文类型：期刊论文

【摘要】：本文在全面介绍英国养老金体系和管理制度的基础上,从国家养老金审计、职业养老金审计和养老保险监管机构审计三个层面总结了英国养老金政府审计的基本模式和总体范畴。通过对中英两国养老金管理体制和政府审计开展情况的对比分析,特别是结合2012年审计署组织的社会保障资金审计调查的实际情况,明确指出中英两国审计实践的共同特征都体现为国家审计为推动国家良好治理服务,进而围绕如何提升审计监督的层次和水平提出了三点启示:构建从征收、使用及管理绩效的全方位审计监督体系,广泛应用统计方法或对统计模型发表审计意见,加大绩效审计向纵深推进的力度。
[Abstract]:On the basis of a comprehensive introduction to the pension system and management system in the United Kingdom, this paper introduces the national pension audit. This paper summarizes the basic mode and general category of the British pension government audit from three aspects: occupational pension audit and pension insurance supervision organization audit. Through the comparative analysis of the pension management system and the government audit in China and Britain, the author makes a comparative analysis of the two countries' pension management system and government audit. In particular, in light of the actual situation of the audit investigation of social security funds organized by the Audit Office in 2012, it is clearly pointed out that the common features of the audit practice between China and the United Kingdom are that the state audit serves to promote the good governance of the country. Then it puts forward three enlightenments about how to improve the level and level of audit supervision: to construct a comprehensive audit supervision system from levying, using and managing performance, to widely apply statistical methods or to express audit opinions on statistical models. Strengthen the performance audit to the depth of the promotion of the dynamics.
【作者单位】：审计署企业审计司;审计署社保审计司;
【分类号】：F239.66

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