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社会保障基金是由参保单位、个人及国家财政三方共同筹集的,用以保障参保对象基本的、特定的需求的一项专项基金。完善社会保障体系,增强社会保障基金支撑能力,是当前解决民生问题、加快构建社会主义和谐社会的一项重要任务。笔者认为,作为社会保险稽核审计部门,依法做好社会保障基金审计工作,在切实提高对加强社会保障基金审计重要性认识的基础上,还必须着重把握社会保障基金审计的范围和主要环节。
The social security fund is a special fund jointly raised by the insured units, individuals and the national treasury to guarantee the basic and specific needs of the insured. Perfecting the social security system and enhancing the support capability of the social security fund are an important task for solving the livelihood problems and accelerating the building of a harmonious socialist society. The author believes that as a social security audit department, according to the law to do a good job in the audit of social security funds, to enhance the understanding of the importance of strengthening the audit of social security funds based on the foundation, but also must focus on the social security fund audit to grasp the scope and main aspects.