社会保障基金审计

作为我国政治经济制度重要组成部分的审计，也要以WTO规则的相关要求作出及时调整，包括调整财政审计目标、金融审计目标、企业审计目标、社会保障基金审计目标和经济责任审计目标。

Auditing , an important part of China 's political and economic system , has to make adjustment according to the relevant demands of WTO regulations .

社会保障基金审计的国际比较及启示

A Comparison of the Audit of Social Security Fund from the International Perspective and Its Inspirations

再者，我国的社会保障基金审计监管本来就落后于世界发达国家，也没有关于社会保障基金审计监管专门的法律。

Moreover , lagging behind the developed countries in this aspect , we do not have a legal system specialized in supervision of social security fund audit .

第四部分，从社会保障基金审计的角度出发，重点阐述了政府从宏观决策及国家审计机关在微观管理上，加强养老与医疗保险基金管理的对策。

Fourth part of the social security fund from the audit point of view , focusing on the macro decision-making and national audit institutions in the micro-management , strengthening of health insurance and pension fund management solutions .

因此，开展计算机网络审计对社会保障基金进行审计监督是刻不容缓的。

Therefor , putting into computer network audit to the Social Security Fund brooks no delay .

社会保障基金管理与审计监督研究

Research on the Management and Auditing Supervision of Social Security Funds

这部分对社会保障基金的含义，社会保障基金审计的相关概念、社会保障基金审计的理论依据，法律依据，政策依据等作了系统论述。

This part includes : the meaning of social security funds , the related concepts of social security funds audit , theories of social security funds based on the audit and the legal and policy basis for the audit of social security funds .