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社会保险基金审计是通过对社会保险基金财务收支的真实性、合法性和效益性所进行的审计监督。随着构建社会主义和谐社会的不断深入,加强对社会保险基金审计不仅是各级政府关心的重点,也是社会公众普遍关注的热点。如何做到将社会保险基金的筹集、使用和管理的全过程置于经常性的审计监督之下,充分发挥国家审计的职能作用,是各级审计机关和审计人员的一项重要工作。
The auditing of social insurance funds is the audit supervision through the authenticity, legality and profitability of the financial receipts and payments of social insurance funds. With the deepening of building a harmonious socialist society, strengthening the auditing of social insurance funds is not only the focus of attention of governments at all levels, but also a hot spot that the general public pays close attention to. How to put the whole process of raising, using and managing the social insurance fund under the regular audit supervision and giving full play to the function of the national audit is an important task of the audit institutions and auditors at all levels.