| 对养老金绩效审计的一点思考 |
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| 引用本文： | 杨雅莉.对养老金绩效审计的一点思考[J].宁波职业技术学院学报,2013(6):77-79. |
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| 作者姓名： | 杨雅莉 |
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| 作者单位： | 宁波职业技术学院,浙江宁波315800 |
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| 摘 要： | 养老金是关系到国计民生的重大社保项目，加强社会养老保险绩效审计是保证养老保险金安全、健全社会养老保险制度的重要手段。为此，应从趋势预测开始，有效预防养老金赤字问题的产生。通过制度审计，解决养老金制度缺失问题。挖掘AO系统功能，建设理论框架以及建立审计人员绩效考核机制等，提高审计质量。
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| 关 键 词： | 养老保险 绩效审计 效益 |
A Little Thought to Performance Audit on Pensions |
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| YANG Ya-li.A Little Thought to Performance Audit on Pensions[J].Journal of Ningbo Polytechnic,2013(6):77-79. |
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| Authors: | YANG Ya-li |
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| Institution: | YANG Ya-li (Ningbo Polytechnic, Ningbo 315800, China) |
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| Abstract: | Pension is an important aspect of social security programs. To strengthen the level of pension audit is an important means to ensure the safety of endowment insurance and improve the social endowment insurance system. Therefore, starting from the trend prediction, effectively preventing the pension deficit. Through the audit system, solve the problem of the lack of pension system. In order to improve audit quality, mining AO system function, set up the theoretical framework and establishment of performance evaluation mechanism for personnel audit etc. |
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| Keywords: | pension performance audit efficiency |
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