社会保障审计服务于加快转变经济发展方式的若干思考  

The Considerations on Social Security Audit Services to Accelerate the Transformation of Economic Development Mode

作　　者：李建新[1] 

机构地区：[1]审计署社会保障审计司

出　　处：《审计研究》2011年第4期19-24,共6页Auditing Research

摘　　要："十二五"是我国全面建设小康社会的关键时期。加快转变经济发展方式是"十二五"时期的主线,如何服务于加快转变经济发展方式,是社会保障审计工作面临和必须解决的问题。社会保障审计工作有利于增强经济发展的内生动力,改善和优化经济结构,促进就业和维护社会的和谐稳定,对于加快转变经济发展方式具有重要意义。文章总结了"十一五"期间我国在保障和改善民生、加快推进覆盖城乡社会保障体系方面取得的成就,分析了当前我国社会保障制度改革现状中存在的碎片化、责任划分不清、基本公共服务分享不均等突出问题,提出了社会保障审计工作的总体思路、工作目标和"十二五"期间的重点审计内容,同时结合当前审计队伍现状提出了实现目标的一系列配套措施。The ＂12th five-year plan＂ period is an important time to construct the well-off society. The transformation of economic development mode is the main theme of ＂12th five-year plan＂. How to service to accelerate the transformation of economic development mode is a problem which social security audit must to face. Social security audit is favorable to strengthen the impetus for endogenous growth, optimize the economic structure, promote employment, safeguard social harmony and stability.The paper summarizes achievements that China has made in improving the livelihood of the people, analyzes the outstanding problems of the social security reforming such as ＂fragmentation System＂, responsibility division, lack of equal access to basic public services, raises general thought ,working objective and audit content of social security audit in ＂12th five-year plan＂ period, puts forward supporting measures to realize the goal.

关 键 词：政府审计 社会保障 民生 转变经济发展方式 

分 类 号：F239.6[经济管理—会计学]