社会保障制度作为维护国家稳定、促进经济发展、保障社会全体成员基本生活条件的一项社会制度,越来越受到世界的普遍关注和各国政府的高度重视。如何将社会保障资金筹集、管理、使用全过程置于经常的监督之下,如何使社会保障审计更加富有成效,是各国最高审计机构长期以来共同关心的一个问题。 As a social system that maintains national stability, promotes economic development and guarantees the basic living conditions of all members of society, the social security system has drawn more and more attention from the world and the governments of various countries attach great importance to it. How to raise the social security funds under the regular supervision of the entire process of raising, managing and using the social security funds has become a long-standing issue of common concern to the SAIs in various countries.