论我国社会保障基金审计的问题与对策

发布时间：2018-05-01 06:23

本文选题：社会保障基金审计 + 审计监督　；参考：《吉林大学》2007年硕士论文

【摘要】： 社会保障基金审计是我国审计工作的一项重要内容。当前,有关社会保障基金发生的违纪、违规问题被不断披露,相应的针对社会保障基金的审计工作也越来越受到人们关注。为了促进社会保障法制建设,确保社会保障基金安全运营,完善社会保障基金审计工作尤为重要。本文首先从四个方面介绍了开展社会保障基金审计工作的必要性,进而结合实际审计工作从审计法律依据、审计监督方式、审计人员素质、审计手段方法、审计管理体制存在的弊端等五个方面进行分析,提出存在的问题。在此基础上,针对问题从五个方面提出了相应的改进建议和措施。
[Abstract]:The audit of social security fund is an important part of audit work in our country. At present, the violation of discipline and violation of the social security fund has been constantly disclosed, and the corresponding audit of the social security fund has been paid more and more attention. In order to promote the construction of the social security legal system and ensure the safe operation of the social security fund, it is particularly important to perfect the audit work of the social security fund. This paper first introduces the necessity of carrying out the audit of social security fund from four aspects, and then combines the actual audit work from the audit legal basis, the audit supervision way, the audit personnel quality, the audit method, the audit method. This paper analyzes the drawbacks of audit management system and puts forward the existing problems. On this basis, the corresponding improvement suggestions and measures are put forward from five aspects.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.66

【引证文献】