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稽核审计是社会保险管理工作的重要环节,对于规范用人单位缴费行为、确保养老保险基金正常安全运行具有重要意义。目前,我国已经进入老龄化社会,社会养老保险基金的支付压力增大,而扩面增缴工作形势严峻,挖潜显得尤为重要。单一的社会保险审计模式已经不能满足基金征缴需要,创新审计稽核的组织形式,实施社会保险缴费基数申报审核与重点稽核相结合的双重审计机制势在必行。
Auditing auditing is an important part of social insurance management. It is of great significance to regulate the payment behavior of the employer and ensure the normal and safe operation of the pension insurance fund. At present, our country has entered an aging society. The payment pressure on the social pension insurance fund has increased. However, it is particularly important for the potential for expanding the workforce to pay more for the job. A single social insurance audit model can no longer meet the needs of fund collection, innovative audit and audit of the organizational form, the implementation of social insurance payment base reporting audit and key audit of a combination of dual audit mechanism is imperative.