社会保险作为我国社会保障体系的重要组成部分,发挥着保障人民基本生活、维护社会稳定的“安全网”和“稳定器”作用,社保功能的正常发挥需要以其资金的安全、有效运行为前提。因此,加强社保基金的审计监督是审计部门的一项重要职责。笔者根据近几年审计实践,分析社保基金审计应重点关注的四个方面。 As an important component of China’s social security system, social insurance plays the role of “safety net” and “stabilizer” for ensuring people’s basic livelihood and maintaining social stability. The normal functioning of social insurance requires the security of its funds, Effective operation as a precondition. Therefore, to strengthen audit and supervision of social security funds is an important responsibility of the audit department. According to the audit practice in recent years, the author analyzes four aspects of the audit of social security funds should focus on.