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党的十八大报告提出,要统筹推进城乡社会保障体系建设。要坚持全覆盖、保基本、多层次、可持续方针,以增强公平性、适应流动性、保证可持续性为重点,全面建成覆盖城乡居民的社会保障体系。社会保障审计是国家审计的重要内容。在社会保障快速发展的新形势下,社会保障审计也面临新的问题与任务。
The report of the 18th CPC National Congress proposed that we should make concerted efforts to promote the social security system in urban and rural areas. We should adhere to the principle of full coverage, basic protection, multi-level and sustainable development and comprehensively build a social security system that covers both urban and rural residents with a view to enhancing fairness, adapting to liquidity and ensuring sustainability. Social security audit is an important part of national audit. Under the new situation of rapid development of social security, social security audits also face new problems and tasks.