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近年来,随着国内一些地方社保基金违规使用案件的曝光,其中尤以上海社保基金案为典型,反映出我国社保基金存在的一些现状问题。对视为老百姓“保命钱”的社保基金加强审计监督是国家法律赋予审计机关的神圣职责,这不仅关系到老百姓的切身利益,更关系到社会的和谐稳定。笔者结合自身社保基金审计工作体会,就社保基金审计工作的现状与发展趋势,谈一些粗浅的看法。
In recent years, with the exposure of illegal use cases of some local social security funds in China, the case of Shanghai Social Security Fund, in particular, reflects the current status quo of social security funds in our country. It is the sacred duty assigned by the national law to auditing organs to strengthen the audit and supervision of the social security funds that are treated as common people’s “life-saving money.” This is not only related to the vital interests of ordinary people, but also relates to the social harmony and stability. The author combined with his own social security fund audit work experience, the status of social security fund audit and development trends, to talk about some superficial views.