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论文编号：	6966
作者编号：	2120122751
上传时间：	2014/12/9 9:47:02
中文题目：	我国社会保障资金审计研究—以2012年全国社保资金审计为例
英文题目：	The National Social Security Fund Auditing Research- The National Social Security Fund Auditing in 2012 As An Example
指导老师：	张继勋
中文关键字：	社会保障资金；审计；组织管理
英文关键字：	the social security fund; audit; organization and management
中文摘要：	摘要 社会保障制度的完善与否直接关系到人民群众的生命安全和生活幸福。好的社会保障制度能够体现社会公平，促进社会和谐稳定发展，帮助政府部门有效地应对公共危机。因此，在我国建立起覆盖城乡居民的社会保障体系，是构建社会主义和谐社会、全面建设小康社会目标的根本要求，是在我国进入改革发展的关键时期，国家抓住机遇、应对挑战所作出的重大举措。随着第十一、十二个五年计划的推进，我国的社会保障制度一直处于不断改革和完善的进程中，从实际情况来看，的确也取得了很好的效果。但必须认识到，如今的经济社会是以令人吃惊的速度在发展和迈进，社会体制中不适应发展速度的关系集中迸发出来，引起各种矛盾。在社会保障领域，制度设计不够完善、运行机制不够顺畅、管理不够规范等问题凸现出来，社会保障日益成为社会各界及公众关注的热点焦点，成为中央政府亟待解决的重大问题之一。社会保障资金审计是对社保资金监管的重要手段之一，审计促进了社保资金规范管理，加强和维护了社保资金安全，在构筑和完善我国社会保障制度体系和依法治国的过程中发挥了重要作用。全国社保资金审计，能够较真实完整地反映我国社保政策的执行情况和存在问题，审计的结果成为社会保障政策制定和改革的重要参考依据。因此，全国社保资金审计项目是否能科学、有效地实施，对提高社保资金审计质量，完善社保资金监督体系以及创新社保资金审计理论都有着十分重要的理论价值和现实意义。 本文首先阐述了论题的研究背景，对国内外研究现状做了简要分析，确立了全国社会保障资金审计研究的理论基础，即公共受托责任理论、社会保障资金管理理论、效益审计理论和和精细化管理理论。文章采用系统分析、综合理论研究、案例分析和信息论的方法，对2012年全国社保资金审计项目的组织实施情况进行分析。该项目是按照党中央、国务院的部署和全国人大的要求组织实施的，审计署按照“审计目标明确，审计重点突出，组织结构严谨，审计路径简捷，工作环环相扣，管理规范有序，深入分析问题，提出合理建议，维护资金安全，促进深化改革，完善社保制度，维护人民利益”的工作思路，组织全国审计机关4万多名审计人员，于2012年2月至5月对全国18项社会保障资金进行了审计，并于2012年8月2日通过中央政府门户网站刊登了审计结果公告（2012年第34号）。 文章分析了该项目的实施背景、基本过程、方法和结论，组织实施过程中三个方面的问题：一是审计人员专业胜任能力不足，因审计队伍规模达4万余人，大量基层审计机关工作人员也参与了此次审计，部分审计人员专业水平不高，造成审计队伍整体素质良莠不齐；此外，审计人员专业不同，短时间培训无法迅速完善社保审计的知识结构，跨专业审计边干边学的情况比较普遍。二是审计组织管理方面存在欠缺，表现在审计准备不充分，作为审计证据的数据搜集程序和方法存在不足，数据检查和校验水平欠缺，部分审计工作内容安排不当。三是审计内容过于狭窄，审计目标较为单一，该项目审计主要对社保资金筹集、管理和使用环节的真实性、合法性进行评价，对效益性目标涉及不多，还远不够深入。 针对案例的分析结果，文章提出改进建议。首先，审计机关应建立与社保资金审计相适应的审计队伍。从全国社保资金审计项目的实际需要出发，评估所需人才的特征和数量，在此基础上确定人才培养和储备方式，并制定系统的激励措施，并适时调整人才培养策略，进一步完善考评制度，通过这些方法，实现审计队伍知识结构的完善和专业胜任能力的提升。第二，改进社保资金审计的组织和方法。一是完善审计组织模式。摒弃简单的分级编组模式，建立更加灵活的审计小组，即组建职能全面的省本级综合小组，作为全省审计项目的管理、指挥中枢；组建强有力的数据分析小组，重点承担线索发现职能，为全省审计项目提供技术支撑；形成可以随时调用的线索突破力量，完成重大审计线索的核实突破；组建各地市级的延伸调查小组，负责常规审计事项的核实和实地调研工作。二是部分审计流程实施精细化管理，在审计项目中应用工作分解结构方法，将审计任务逐级细化，落实责任人，列出完成的时间，明确工作和考核方法；进一步细化数据采集流程，优化数据校验流程和报告汇总流程。三是完善审计项目质量控制机制，一方面应加强和细化审计项目的后评估，另一方面建立问责机制，将审计项目质量与各审计机关和审计人员考评建立关联，明确责任和惩罚措施。第三，进一步增加效益审计的内容，一是通过广泛开展效益审计理论和业务培训，解决审计人员实施效益审计的能力水平问题；二是深入研究和建立社保资金审计效益评价体系；三是实现审计工作重心转移，将项目质量考核更多地向效益审计倾斜；四是树立“请进来，走出去”的原则，向发达国家学习效益审计的先进技术和方法。 本文以案例分析的形式，揭示全国性社保资金审计存在的问题并提出改进建议，为审计机关今后进一步提升审计效率和效果，提高审计质量提供参考，以及为今后全国社保资金审计和其他全国性大型审计项目的有效实施提供借鉴。
英文摘要：	Abstract Improving the social security system is directly related to people's safety and happiness. Good social security system can reflect social justice, promote social harmony and stable development, and help the government departments effectively deal with public crisis. Therefore, covering both urban and rural residents in the establishment of China's social security system is the basic requirement of building a socialist harmonious well-off society, which is the major initiatives at the time our country enter the crucial period of reform and development to seize opportunities and cope with challenges. Along with the advancement of the eleventh and the twelfth five year plan, our country's social security system has been in continuous process of reforming and improvement. Considering the actual situation, it has obtained the very good effect. But we must recognize that economic society is at an astonishing rate forward in development and all kinds of contradiction appears. The social security system is not perfect yet, eg. the system design, operation mechanism and management. The social security has increasingly become a hot focus of community and public concerning, and become one of the major issues of the central government need to solve. The fund of social security audit is one of the important means for the social security fund supervision which could promote the standard management, maintain and enhance the social security fund security, and plays an important role in the process of the rule of law in constructing and perfecting the system of social security system in our country. The national social security fund auditing completely reflected the implementation of security policies and revealed the existing problems. The audit result becomes the important reference for reforming of the social security policies. Therefore, it has important theoretical value and practical significance for improvement of the audit quality, perfecting of the supervision system and innovation of audit theory, if the national social security fund audit project is conducted in a scientific and effective way. This paper first describes the research background of the topic, then makes a brief analysis of the current situation of domestic and international research, last, establishes the theoretical basis, namely public entrusted responsibility theory, social security fund management theory, performance audit theory and the fine management theory. The methods of the system analysis, the theory research, case analysis and information theory methods were applied in the analysis of the national audit project in 2012. In accordance with the requirement of the Party Central Committee and the State Council of the National People's Congress, the Chinese Audit Office (CNAO)set up the audit target that .The CNAO organized over 40000 auditors, from February to May in 2012, conducting audit of the 18 national social security funds and published the audit results announcement through the central government portal website in August 2, 2012 (2012 thirty-fourth) in the end. This paper analyzes the background, the basic process, method and conclusion of this project. There are some problems in the project of three aspects. First, the auditors' professional competency is insufficient. The audit team up to the size of more than 40000 people. A lot of basic audit institution staff also participated in the audit. Some auditors' professional level is not high enoug. In addition, the auditors work well in different professional that such a short time training is hard to perfect their knowledge structure. Second, it is inefficiency for the organization management eg. the pretrial preparation, data collection and check procedure is not sufficient, some task is arranged improperly. Third, the audit goal is single that the project audit mainly focus on authenticity and legitimacy at the process of fund raising, management and use. The content of performance of audit is still far from enough. Based on the results of the analysis of the case, the article puts forward the improvement proposals. First of all, the audit organs should establish compatible with the audit audit team. Considering the actual needs of the national social security fund audit project, features and quantitative evaluation talents required, the audit organ should determine on the basis of personnel training and reserve, develop a systematic incentive measures, then adjust the personnel training strategy, and further improve the evaluation system. Through these methods, the professional knowledge structure can be perfected and professional competency can be improved. Second, the audit organ should improve the social security fund audit organization and methods. The audit organization pattern could be changed that the hierarchical classification model can be abandoned and a more flexible audit team be made up, namely forming a project management team in the province as a command center; forming a data analysis group who undertake finding clues and providing the technical support ; forming an extended investigation team all over the city who is responsible for routine audit items to verify and fieldwork. Next, fine management should be applied in part of the implementation of the audit project. The work breakdown structure is also can be used. All the audit tasks could be stepwise refined and responsibility, deadline, standard and assessment of work should be is cleared. Moreover, data collection and check procedure, report summary procedure should be optimized. After that, the mechanism of audit quality control should be perfected by strengthening the post evaluation of audit project and setting the accountability system. Third, the content of performance audit should be enhanced through increasing training, establishing performance evaluation index system, changing the focus of the work in CNAO and learning the advanced technical methods from the developed countries. It is hoped that this paper could provide a reference to improve the efficiency and effectiveness of audit and the audit quality, and offer some help for the the national social security fund audit as well as other large national audit programs in the future.
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