天津市审计机关以联网实时审计为依托,以创新审计方式和技术手段为保障,以建立健全管理制度为支撑,加强社会保障基金审计,基本构建起立项审计、“无项目审计”和实时监控三措并举的审计模式,实现了社保基金审计的常态化、机制化和制度化,审计质量得到有效提升。联网数据审计“常态化”。编制《社保基金审计实施方案模版》和《社保基金联网实时审计指南》,指导开展立项审计,不断 Based on real-time network-based audits, Tianjin’s auditing agencies rely on innovative auditing methods and technical means to support the establishment of a sound management system and strengthen auditing of social security funds. The audits of the projects basically set up audits, “project-free audits” and real-time audits The monitoring of the three measures simultaneously audit mode, the social security fund audit to achieve the normalization, institutionalization and institutionalization, the audit quality has been effectively improved. Networked Data Audit “Normalization ”. Preparation of “social security fund audit implementation plan template” and “social security fund network real-time audit guide” to guide the conduct of project audit, continuous