社会保障审计监督面临的形势与对策

分析社会保障审计面临的形势,提出相应的对策:(1)以学习培训为基础,全面提高审计人员素质;(2)以贯彻《审计准则》为契机,推进社保审计规范化进程;(3)以改进审计方式为突破口,不断提高社保审计质量;(4)以实现计算机审计为目标,全面改进审计技术方法;(5)加强审计信息宣传,促进社会保障制度健康发展。

Social Assurance Audit:Situation and Countermeasures

This paper analyzes the status of audit to social assurance and puts forward countermeasures to confront the challenges: (1) promote the overall qualities of auditors by means of training and advanced study; (2)seizing the opportunities arisen during the implementation of Audit Criterion,accelerate the process of standardizing audit to social assurance; (3) with reforming audit methods as a breakthrough, continually improve the quality of audit to social assurance;(4)improve the audit techniques entirely for the purpose of computerizing audit;(5)enhance the development of audit to social assurance comprehensively by means of strengthening propaganda.