| 我国社会保障基金绩效审计评价指标体系构建 |
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| 引用本文： | 史安玲.我国社会保障基金绩效审计评价指标体系构建[J].临沂师范学院学报,2014,36(4):96-99. |
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| 作者姓名： | 史安玲 |
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| 作者单位： | 兰州商学院陇桥学院财政金融系,甘肃兰州,730101 |
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| 基金项目： | 甘肃省审计厅重点科研课题 |
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| 摘 要： | 社会保障基金是用于社会保障、福利和社会救济的保障性专项基金,国家监管部门应加强监督和审计。我国社保基金审计工作一直以来以财务审计和财政审计为主,因此审计效果并不充分,也不完善。社保基金绩效审计对于促进社会保险制度的完善,提升社会保险审计的层次和水平,保障公民社会保障权利实现等具有重大而深远的意义。本文通过研究绩效审计的内容,设计绩效审计的定性指标和定量指标体系,提高社保基金使用效率,进一步完善我国社会保障制度。
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| 关 键 词： | 社保基金 绩效审计 指标体系 |
Construction of China's Social Security Fund Performance Audit Evaluation Indicator System |
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| SHI An-ling.Construction of China's Social Security Fund Performance Audit Evaluation Indicator System[J].Journal of Linyi Teachers' College,2014,36(4):96-99. |
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| Authors: | SHI An-ling |
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| Institution: | SHI An-ling (Longqiao College, Lanzhou University of Finance ＆ Economics, Lanzhou Gansu 730101, China) |
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| Abstract: | The social security fund is a special fund used in social security, social welfare and social relief. The national regulators should strengthen supervision and auditing. The social security fund audit work in China has been given priority to financial and fiscal audit so that the effect is not full and complete. The social security fund performance audit has great and far-reaching significance for the improvement of social insurance system, enhancing the level of social insurance audit, and ensuring the realization of citizen social security right. Through the study on the content of performance audit, the article designs the qualitative and quantitative indicators system of performance audit, improves the efficiency of social security funds, and further improves the social security system in China. |
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| Keywords: | social security fund performance audit indicator system |
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