社会保障基金审计的国际比较及启示

A Comparison of the Audit of Social Security Fund from the International Perspective and Its Inspirations

我国社会保障基金审计工作正处在发展的重要时期,但社会保障基金审计理论研究明显滞后于社会保障事业和审计事业发展。在比较研究德国、日本、瑞典、英国和中国社会保障基金审计的依据、运行模式和特点的基础上,提出国外社会保障基金审计经验对我国社会保障基金审计的重要启示:健全社会保障法律体系,尽快出台社会保障基本法;国家审计在社会保障领域发挥主要作用的同时,进一步完善内部审计,积极调动民间审计力量的积极性;侧重社会保障基金的绩效审计,尽快建立绩效审计的评价体系;建立社会保障财政预算;加大计算机审计力度,开发高共享程度的信息系统;建立社会保障基金审计的咨询机制等。

China＇s social security audit is in the important period of its development, but the theoretical research in this regard obviously fails behind. After comparing the mature experience from such countries as Germany, Sweden, United Kingdom, Japan with that of China in terms of the legal grounds, operation modes and characteristics, we propose some inspirations for China＇s social security fund audit： construct a concerning legal system and basic law; improve the internal audit and bring the non-governmental audit into full play with the state audit as its main force; focus on the performance audit and create an evaluation system; build a financial budget; develop a highlyshared information and a consultation system.