联系我们

论文查询结果	返回搜索

论文编号：	7114
作者编号：	2120123094
上传时间：	2014/12/16 20:23:37
中文题目：	社会保险基金联网审计研究——以A市社会保险基金联网审计为例
英文题目：	Research on Online Auditing of Social Insurance Fund——Take A City for Example
指导老师：	张继勋
中文关键字：	社会保障；社会保险基金；联网审计
英文关键字：	Social security; Social insurance fund; Online auditing
中文摘要：	社会保险基金是为了保障公民和广大劳动者在医疗、养老、生育方面享有的基本权利而建立起来的一项社会保障制度，它是由公民个人和单位缴纳，由国家予以财政补贴，在公民年老、疾病、或者丧失劳动能力的情况下，按照政策规定获取社会保险基金物质保障的政策。社会保险基金一方面关系到广大参保人员的具体权益，另一方面也是国家实现财政宏观调控的重要杠杆。它运行的成败不仅关系到整个社会的安全和稳定，也会影响到国家财政的平稳运行。 社会保险基金联网审计是信息技术的飞速发展和社会保险基金管理制度的进一步完善的必然产物。社会保险制度的日益完善和管理系统信息化程度的不断提高，使得社会保险基金的规模日益扩大，政策法规复杂多变，涉及范围广阔，要充分保障社会保险基金的安全、完整、有效，就必然要求审计机关必须运用计算机技术来开展社会保障审计工作，社保联网审计应运而生。 本文以社会保险基金联网审计为研究对象，以如何解决当前社会保险联网审计存在的突出问题为研究目的，结合具体的联网审计案例，探讨如何进一步提高社会保险联网审计的效率性和为使社会保险联网审计向更长远发展应该努力的方向。本文由四个部分组成：第一部分介绍了论题的研究背景和意义，国内外研究的历史及现状，概括论文的主要内容以及创新之处；第二部分阐述社会保险基金、联网审计相关概念，并探讨与传统审计方法相比，联网为社保审计带来哪些改变，有何优势；第三部分以A市社会保险基金审计为例，介绍了社会保险基金联网审计的具体案例，并从制度建设、联网技术、网络安全、软件配置、人员配备等五个方面具体论述该地联网审计开展中存在的不足及原因；第四部分是本文的核心内容，提出针对社会保险基金联网审计这五个方面的不足应采取相应的改进措施。包括完善社保基金联网审计立法体系、提高社保联网审计技术手段、必须强化软件自定义功能、强化技能培训并革新教育模式等。 随着“大数据”时代的到来，联网审计势必将成为审计的一个重要课题，本文通过研究社会保险联网审计面临的不足和挑战的应对，对社会保险基金联网审计的实践和发展有一定的指导和促进作用，对于审计机关探索社会保险基金的联网审计有一定的理论和实践经验的借鉴意义。
英文摘要：	Social Insurance Fund is a social security system built up for the protection of the fundamental rights of citizens and the majority of workers in health care, pension, maternity, etc. Social Insurance Fund is paid by individual citizens and enterprises, be financial subsidized by the state, and citizens who are in the case of aging, ill or incapacitated, can have the access to social insurance fund for financial security in accordance with the policies and regulations. Social Insurance Fund on the one hand related to the specific rights and interests of the insured, on the other hand is an important lever to achieve national financial macro-control. Success it runs not only related to the security and stability of the whole society, will also affect the national finances. The online auditing of Social Insurance Fund is the inevitable outcome of the rapid development of information technology and the further improvement of the management system of social insurance funds. Increasingly sophisticated level of the system of social insurance policies and continuous improvement of the information management systems, make the size of the growing social insurance funds, policies and regulations complicated, involving a broad scope. The way to fully protect the safety, integrity and efficiency of the social insurance fund, is to inevitably require the audit authority to use computer technology to carry out the audit work of social security. Then the online auditing of Social Insurance Fund emerged. This paper Takes the online auditing of Social Insurance Fund as research objects, aiming at solving the outstanding problems in current online auditing of Social Insurance Fund exist, and then with specific online auditing case, explore ways to further improve the efficiency of the online auditing of Social Insurance Fund and direction to what more long-term development efforts should be made to make the social security network auditing. This paper consists of four parts: Part 1 introduces the background and significance of the topic, and the history and current situation of the study ,and Summarizes the main content of the paper as well as innovation. Part 2 describes the related concepts of the social insurance fund and online auditing, and explores the changes and advantages which online auditing brings, when compared with the traditional audit. Part 3 describes the specific case of social insurance funds online auditing, taking the practical experience in A city for example. This part also specifically addressed shortage and the reason of online auditing of Social Insurance Fund in A city from the aspect of institution building, networking, network security, software configuration, staffing .Part 4 is the core content of the paper. This part puts forward corresponding improvement measures in these five aspect, Including improving the legislative system of social insurance funds online auditing, improving the techniques of social insurance funds online auditing, strengthening the customization features of the online auditing software, enhancing skills training , innovating the education mode, etc. With the advent of "big data" era , online auditing will surely become an important subject of audit. By studying improvement measures responding to the problems and challenges which online auditing of Social Insurance Fund faces, the paper leads some guiding and facilitating role on practices and the development of online auditing , and also has some theoretical and practical role for audit institutions to explore online auditing of Social Insurance Fund.
查看全文：	预览  下载(下载需要进行登录)