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《审计署2003至2007年审计工作发展规划》明确提出社保审计的目标是：着力从制度和管理上揭露分析问题，维护社保资金的安全完整，促进建立社会保障预算，完善社会保障制度。这两大目标的定位将以往社保审计重点放在查处社会保障和劳动、民政等部门的违纪违规问题，转变到重视社会保障的体制性完善和推动社会保障预算的建立上来。为贯彻落实5年规划提出
The Audit Commission’s Development Plan for the Audit Work from 2003 to 2007 explicitly states that the objective of social security audit is to focus on exposing analytical issues from the aspects of system and management, safeguarding the safety and integrity of social security funds, promoting the establishment of a social security budget and improving the social security system. The positioning of these two major objectives will be the focus of social security audit in the past on the investigation and punishment of social security and labor, civil affairs and other departments of discipline violations, the emphasis on institutional improvements in social security and to promote the establishment of social security budget up. Put forward for implementing the 5-year plan