风险视角下养老服务产业的审计要求与发展路径

Audit Requirements and Development Paths of the Elderly Care Service Industry from the Perspective of Risk

当前乃至今后很长一段时间,我国的人口老龄化形势都将十分严峻,而养老服务产业却处在起步阶段,未能搭建起相对完善的风险管理体系。因此,有必要提升审计工作在养老服务产业中的作用,提高养老行业对经济社会发展的贡献率,为该产业的发展提供有力支撑。为了实现这一点,既要构建高效的审计系统和优化审计流程,也要革新审计方法,强化审计队伍建设,在有效规避风险的同时,增强审计实效性,为产业发展保驾护航。基于此,本文从风险视角出发,对养老服务产业的审计要求和发展路径等问题进行探讨,希望能够在制度保障、经济来源、行业规范等方面,取得有价值的研究成果。

At present and even for a long time in the future,the situation of China’s aging population will be very severe,but the pension service industry is in the initial stage without a relatively perfect risk management system.Therefore,it is necessary to improve the role of audit work in the elderly care service industry,improve the contribution rate of the elderly care service industry to the economic and social development,and provide strong support for the development of the industry.To achieve this,we should not only build an efficient audit system and optimize the audit process,but also innovate the audit methods,strengthen the construction of the audit team,enhance the audit effectiveness of the risk,and escort the development of the industry.Based on this,this paper discusses the audit requirements and development paths of the elderly care service industry from the perspective of risk,hoping to make valuable research results in institutional guarantee,economic sources,industry norms and other aspects.