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针对企业少缴社会保险的现状,分析其形成原因,提出将注册会计师的社会审计引入对企业遵守社保法执行情况的审计检查中,提高社保基金监管效率,维护广大职工切身利益。
In view of the current situation that the enterprises pay less social insurance, the paper analyzes the reasons for the formation of social insurance. It proposes to introduce the CPA’s social auditing into the auditing and inspection of the compliance of enterprises with the implementation of the social security law, and to improve the supervision efficiency of social security funds and safeguard the immediate interests of the broad masses of workers.