人口老龄化背景下养老保险基金审计的现状、问题与政策应对

The Audit of Endowment Insurance Fund Under the Background of Population Ageing

人口老龄化将是我国今后较长一段时间的基本国情,老年人口增长使得国家养老保险基金管理压力加大,养老保险基金实际投入和使用情况的安全性、效益性逐渐受到人们关注,对养老保险基金进行审计成为必然。以近几年审计署及地方审计机关养老保险基金审计项目为基础,分析目前养老保险基金审计开展现状,从政策、内容、技术和方法、结果等角度,分析其存在的问题,并结合人口老龄化背景提出针对性的完善措施。

Population ageing will be the basic national condition for a long time in the future,and the growth of the elderly population increases the pressure of the national pension fund.The actual investment and use of the pension fund and its efficiency are gradually drawing people's attention,making the audit of the fund inevitable.Based on the pension fund audit projects of the National Audit Office and local audit institutions in recent years,this paper summarized and analyzed the current situation of the pension fund audit,and explored the existing problems from perspectives of policy,content,technology as well as method and results,and put forward targeted measures to improve the situation based on the background of population ageing.