社会保险基金第三方审计探索与思考

Practice of and Thinking on the Third Party Auditing for Social Insurance Fund

审计是社会保险基金监督的主要手段之一。本文分析我国社会保险基金内部监督中引入独立第三方审计的背景,总结前期探索实践,提出三方面建议:一是合理设计第三方审计的层级安排,建立社保基金第三方审计规则;二是探索第三方审计与现场监督检查的有机衔接;三是加强第三方审计问题整改与结果应用,提高第三方审计效能。

Audit plays an important role in the supervision of social insurance fund. This paper analyzed the background of introducing the third party auditing in the internal supervision of social insurance fund. Based on recent practice in Zhejiang Province, three suggestions were made. The fi rst one is to arrange a reasonable design for the third party audit levesl, establishing third party auditing rules for social security fund. The second one is to explore a organic cohesion between third party auditing and on-site supervision and inspection. The third one is to strengthen the third party audit rectifi cation and results application, to improve the effi ciency of the third party auditt.