摘要
文章论述了我国社会保障制度及社保资金的现状和存在的弊端,以及社保资金审计面临的困难,提出准确定位社保基金审计的目标、改进社保资金审计的方式方法、培养高素质审计队伍等相关的建议。
This paper discusses the current situation of social security system, the problems of social security funds, and the difficulties of social insurance funds audit. Based on the discussion, it provides the following suggestions： to set up accurate objectives of social security funds audit, to improve the auditing methods, and train the audit team with high quality.
出处
《广西财经学院学报》
2012年第5期121-124,共4页
Journal of Guangxi University of Finance and Economics
关键词
社保制度
社保资金
审计
对策
social security system
social security funds
audit
countermeasure
