新型农村社会养老保险基金审计监督研究

Research on Audit Supervision of New Rural Social Endowment Insurance Fund

新型农村社会养老保险制度基金审计是国家审计监督的重要工作。通过对政策执行体系、基金审计技术等方面存在的问题进行梳理,重点分析了基金审计监督机制、法律保障、评价体系、技术环境、信息处理等方面的制约因素,从加强审计监督独立性、完善相关法律法规、构建绩效审计评价体系、创新绩效审计技术、提升审计信息公开质量等方面提出可操作性对策。

Fund audit of new rural social endowment insurance system is an important work of national audit supervision.Sorting out the problems in policy implementation system and fund audit technology,the study focuses on analyzing the constraints of fund audit supervision mechanism,legal guarantee,evaluation system,technical environment,and information processing.Feasible countermeasures are put forward from strengthening the independence of audit supervision,perfecting relevant laws and regulations,constructing performance audit evaluation system,innovating performance audit technology and improving the quality of audit information disclosure.