|
|||||
|
|
| 我国社保基金运营管理的统计分析与审计监管思考 | |
| 引用本文： | 刘爱东,花蓉. 我国社保基金运营管理的统计分析与审计监管思考[J]. 财务与金融, 2009, 0(3): 52-57 |
| 作者姓名： | 刘爱东 花蓉 |
| 作者单位： | 中南大学商学院,长沙,410083 |
| 基金项目： | 湖南省审计厅重点规划课题 |
| 摘 要： | 在对我国社会保障基金的构成与管理，从理论和实践两个层面进行剖析的基础上，以1989-2007年为时间窗口，着重对我国社会保险基金的运营状况进行了统计分析。研究结果显示，我国社保基金覆盖面之广、种类繁多、资金量之大、运营环节多而复杂的现实，为有效监管提出了新的要求，而加强社保资金审计则是社保基金监管效率实现的必然选择。 |
| 关 键 词： | 社保基金管理 社保资金审计 社保资金运营 统计分析 |
The Statistical Analysis of Management and Operation of Social Security Fund and Thoughts on Its Audit Supervision in China |
|
| Liu Ai-dong,Hua rong. The Statistical Analysis of Management and Operation of Social Security Fund and Thoughts on Its Audit Supervision in China[J]. Accounting and Finance, 2009, 0(3): 52-57 | |
| Authors: | Liu Ai-dong Hua rong |
| Affiliation: | ( School of Business, Central South University Changsha, Hunan, China) |
| Abstract: | Based on reviewing the composition and management of social security fund from the theoretical and practical levels, this paper focused on statistical analysis of the operation of social security fudn from 1989 to 2007.The results indicated that social security fund has the characteristics of extensive coverage, various in kind, vast funds, many and complex operation links, which proposed new requirements for effective supervision. In order to realize the efficiency of the audit supervision over social security fund, audit enhancement is an inevitable choice. |
| Keywords: | Management of social security fund Audit Operation Statistical analysis |
| 本文献已被 维普 万方数据 等数据库收录！ | |