Nowadays, China has entered the aging countries sequence, reform and development of the social insurance system is facing more opportunities and challenges, which give the social insurance audit work of the new requir...Nowadays, China has entered the aging countries sequence, reform and development of the social insurance system is facing more opportunities and challenges, which give the social insurance audit work of the new requirements. In practice, the social insurance audit work has encountered new conflicts and problems. Due to the socio-economic composition, organizational forms, forms of employment, interest, distribution relations have had a dramatic and profound change, labor relations was diversified, contract, complex features, social insurance premium is difficult, concealed drain Daily contribution base, have occurred impersonator false and social insurance benefits behavior. Loss of the social insurance fund is now urgently containment dike, to further regulate the social insurance audit work has become an important issue in the New Social Insurance Development. Therefore, we must establish a sound social security audit system, and promote the integration of social security audits, and thus be able to maintain the smooth progress of China＇s social insurance work.展开更多
This paper analyzes institutional defects in the Chinese social security system, based on irregularities in social security funds revealed in the Audit Report by the China National Audit Offce. The author divides the ...This paper analyzes institutional defects in the Chinese social security system, based on irregularities in social security funds revealed in the Audit Report by the China National Audit Offce. The author divides the irregularities into five categories according to the nature of fimd use. The results show that the institutional root cause of the irregularities lies in the unreasonable design and operation of the social security system, which currently faces management and institutional risks, This paper argues that simple rhetoric about strengthening regulation and supervision cannot help to reduce illegal practices, or to realize risk control. The only solution is to reform the social security system. Specifically, the Chinese Government should regulate the administrative cost of the social security system, and the behavior of its agencies, through legislation, reform the investment regime to increase rate of return of pension assets, and adjust and reshape the existing social security system, so as to elevate its pooling level.展开更多
文摘Nowadays, China has entered the aging countries sequence, reform and development of the social insurance system is facing more opportunities and challenges, which give the social insurance audit work of the new requirements. In practice, the social insurance audit work has encountered new conflicts and problems. Due to the socio-economic composition, organizational forms, forms of employment, interest, distribution relations have had a dramatic and profound change, labor relations was diversified, contract, complex features, social insurance premium is difficult, concealed drain Daily contribution base, have occurred impersonator false and social insurance benefits behavior. Loss of the social insurance fund is now urgently containment dike, to further regulate the social insurance audit work has become an important issue in the New Social Insurance Development. Therefore, we must establish a sound social security audit system, and promote the integration of social security audits, and thus be able to maintain the smooth progress of China＇s social insurance work.
文摘This paper analyzes institutional defects in the Chinese social security system, based on irregularities in social security funds revealed in the Audit Report by the China National Audit Offce. The author divides the irregularities into five categories according to the nature of fimd use. The results show that the institutional root cause of the irregularities lies in the unreasonable design and operation of the social security system, which currently faces management and institutional risks, This paper argues that simple rhetoric about strengthening regulation and supervision cannot help to reduce illegal practices, or to realize risk control. The only solution is to reform the social security system. Specifically, the Chinese Government should regulate the administrative cost of the social security system, and the behavior of its agencies, through legislation, reform the investment regime to increase rate of return of pension assets, and adjust and reshape the existing social security system, so as to elevate its pooling level.
