社保基金联网审计绩效评价系统构建  

Construction of Social Security Funds Networked Audit Performance Evaluation System

作　　者：张永杰[1] Zhang Yongjie

机构地区：[1]九江学院会计学院

出　　处：《科技广场》2019年第2期88-96,共9页Science Mosaic

基　　金：2018年江西省自然科学基金管理科学项目“大数据技术视角下社保基金数字化联网审计系统建构及其应用研究”（项目编号：20181BAA208009）

摘　　要：信息化环境下社保基金联网审计绩效管理需求发生了重大变化。为推进我国社保基金联网审计绩效评价实践,审计绩效评价系统亟待构建,本文立足于社保基金联网审计绩效评价现实需求,着重从社保基金联网审计绩效评价内容设计与社保基金联网审计绩效评价过程管理两方面构建社保基金联网审计绩效评价系统,对社保基金联网审计绩效评价实践具有理论借鉴意义。In the information environment,the demand for performance management of social security fund networked audit has undergone significant changes.In order to promote the practice of networked audit performance evaluation of social security funds in China,the performance evaluation audit system needs to be constructed urgently.Based on the actual needs of networked audit performance evaluation of social security funds,this paper focuses on the construction of social security funds networked audit performance evaluation system from two aspects: one is content design of networked audit performance evaluation of social security funds, the other is process management of networked audit performance evaluation of social security funds, which provides theoretical reference significance for the practice of social security funds networked audit performance evaluation.

关 键 词：社保基金 联网审计 绩效评价 审计成果 

分 类 号：F239.1[经济管理—会计学]