社会保险基金管理绩效审计评价体系的构建

Build the Assess System of Management Performance Audit for Social Insurance Funds

绩效审计评价的方法已经被广泛地应用在政府部门的许多项目管理中,取得了显著的效果,但在政府社会保险基金管理领域却尚未开展。本文试图将绩效审计评价引入到社会保险基金管理中,阐述社会保险基金管理绩效的内涵、评估意义和指标体系的构建,力图构建一套全面、有信度、有效度的具可操作性的社会保险基金管理绩效审计评价体系,改善社会保险基金运行和管理的绩效水平。

Performance audit assess methods are widely used in many govemrnental projects management process and have obvious result. But these methods have not been used in social insurance funds management area. The paper introduce the performance audit assess into the social insurance funds mangagment and declare the essence, assessing meaning and index system construction of the social insurance funds management performance. Through this process we can buil a set of thoroughly, credible, effective and easily-operating social insurance funds management performance audit assess system and improve the operating and management performance of social insurance funds.