试论社保资金审计的现状及对策

本文认为目前我国社保资金审计存在着对社保资金审计的意义认识不清,审计社保资金依据尚不健全,审计内容把握不准等问题。加强社保资金审计要正确认识社保资金审计的作用,准确定位审计的目标;努力规范审计内容,不断改进审计方式方法,以争取最佳社保资金审计的效果。

On the Reality and Countermeasures of Social Security Funds Auditing

In this article, the question of current social security funds auditing is: the significance of the audit is unclear ; the audit is not based on a sound of rules; the contents of this audit are not enough grasped; the supervise of this audit is not enough; the auditing staff is not well; the results of this auditing is bad. The countermeasures are; correct understanding of the role of social security funds auditing; accurate positioning the objectives of the audit; make efforts to regulate the content of th...