英国养老金政府审计及对我国社会保障审计的启示

The Introduction of UK's Government Audit on Pensions and the Enlightenment to China's Social Security Audit

本文在全面介绍英国养老金体系和管理制度的基础上,从国家养老金审计、职业养老金审计和养老保险监管机构审计三个层面总结了英国养老金政府审计的基本模式和总体范畴。通过对中英两国养老金管理体制和政府审计开展情况的对比分析,特别是结合2012年审计署组织的社会保障资金审计调查的实际情况,明确指出中英两国审计实践的共同特征都体现为国家审计为推动国家良好治理服务,进而围绕如何提升审计监督的层次和水平提出了三点启示:构建从征收、使用及管理绩效的全方位审计监督体系,广泛应用统计方法或对统计模型发表审计意见,加大绩效审计向纵深推进的力度。

Based on the overall introduction of UK＇s pension system and management system on pensions, this paper summarized the basic model and scope over UK＇s government audit on pensions from the audit relating to State Pen- sion, Occupational Pensions and regulators. After comparing the characteristics of pension management system and government audit between UK and China, especially link to the social security audit organized by CNAO in 2012, this paper pointed that the common feature was government audit served the national governance and drew several enlightenments to China＇s social security audit, for example, comprehensive audit scope which almost cover all areas relating to pensions, statistic methods and assumptions are used widely, consecutiveness and deep-going of performance audit, etc.