信息化环境下社保基金联网审计的应用研究

The Application Research of the Social Security Fund Networking Audit under the Information Environment

在信息化环境下研究社保基金联网审计的应用,不仅符合社保审计新形势的发展要求,更为社保基金审计手段的创新提供了理论指导。基于中国特色社会主义制度下的审计本质,本文通过利用社保基金数据信息化资源,应用计算机查询、分析、汇总等多种功能探索社保基金联网审计新模式,着重研究在信息化环境下开展社保基金联网审计将面临的主要现实困境,并就如何解决困境之问题提出了相关对策,以改变当前我国社保基金审计方式滞后的现状,提高社保基金审计监管的技术水平。

Studying the application of the social security fund networking audit under the informationenvironment is not only suit with the development need of the social security audit new condition, but also will provide theoretical guidance for the innovation of the fund auditing means. Based on the Chinese characteristic socialism system audit essence, through the use of social security fund data information resources, and the use of a variety computer functions, suchas inquires, analysis, collecting social security fund, this paper explores a new mode network audit, and this paper studies major dilemma the social security fund networking audit will face under the information environment, and puts forward the related countermeasures on how to solve the problem of dilemma, in order to change the current social security funds audit way lagging behind the situation and to promote the social security fund audit supervision level of technology.