趋势分析法在基本养老保险效益审计中的应用

Application of Trend Analysis Approach to Basic Endowment Insurance for Benefit Audit

趋势分析法作为一种审计方法一定程度上在审计领域中已经得到应用,但多为对被审单位的财务信息进行分析。本文以某沿海城市(以下简称A市)为例,应用趋势分析法分析该市基本养老保险基金业务数据,并从中发现基金结余的原因及可持续性。分析结果表明,A市基本养老保险基金总量结余的原因,是个账资金的结余掩盖了统筹资金收不抵支的情况,并不具备可持续性。而且在国家正在修改转移办法,东南沿海外来务工人员受金融危机影响的情况下,收支结余的假象将迅速消失。为此,建议在可能的范围内提高征缴力度,降低非国家政策规定范围内的待遇支出,逐步扭转基金收不抵支的局面,确保养老制度的可持续发展。

Trend analysis approach have a certain degree applied in audit as an audit method, but it is usually used to analyze financial imformation of audited units. The paper takes a coastal city （ hereinafter referred to as city A ）as an example to analyze business date by trend analysis approach, and discover the reason and the sustainability of the city＇s basic endowment insurance fund balances. The results show that,the reason of A city＇s basic endowment insurance fund total balances is the balances of account funds covers up the deficit of managed fund. Thus, it does not have the sustainability. Mreover, the nation is amending transfer methods of basic endowment insurance relationship, while Southeast coast of migrant workers affected by financial crisis. Therefore, the false pheonomenon of the fund balances will soon disappear. To this end, it is proposed that the extent possible efforts to improve the collection, reduce the scope of the treatment without violating the national policies and regulations, to gradually reverse the deficit of the funds and ensure the sustainable development of endowment insurance system.