基本养老保险政策执行情况审计指标体系研究

Study on Index System of Basic Pension Insurance Policy Implementation Audit

在国家治理目标下,基本养老保险审计职能应由传统的基金财务收支审计拓展至政策执行情况审计,其指标体系研究也应转向以政策分析为主要功能的指标构建。本文分析了国家治理目标下基本养老保险审计指标体系研究转向的必要性和方向,提出了包含价值理念、专业标准、法律规章、专业知识四个层面的审计指标体系设定依据,构建了包含参保缴费政策、待遇支付政策、基金管理政策、转移接续政策、省级及全国统筹政策共五个政策模块58项指标的指标体系,各模块中的指标分为政策执行、政策成本、政策效果和政策预测四个指标层次。通过指标间的关联性,勾画了基本养老保险政策执行情况审计的实践路径,阐释了指标评价的可操作性,并提出了指标体系设定及应用中可能遇到的问题及解决对策。

To serve national governance, the functions of basic pension insurance audit should be expanded from traditional financial audit to policy implementation audit. Researches on audit indexes should also convert to policy analysis. This article articulates the necessity and the way of researches on basic pension insurance audit indexes, puts forward four levels of grounds for setting the indexes, including values, professional standards, laws and regula- tions, and expertise. The audit index system, altogether 58 indexes, is composed of five policy- modules, inclu- ding contribution, payment, management, transferring and integration, and each module is divided into four layers,which are consistency, costs, effectiveness, and prediction. This article explains the connection among these indexes, the methods to appraise, and some problems and possible solutions in setting and implementation of the index system.