基于大数据背景下社保基金审计研究  

Research on Social Security Fund Audit Based on Big Data

作　　者：李震 王娟 LI Zhen;WANG Juan(School of Management,Nanjing University of Posts and Telecommunications,Nanjing 210003,China)

机构地区：[1]南京邮电大学管理学院,南京210003

出　　处：《经济研究导刊》2022年第8期52-55,共4页Economic Research Guide

摘　　要：近几年,随着社会保障事业发展,参保人员数量逐步增加,缴费数额的规模也不断扩大,这在一定程度上给社保基金审计工作带来了挑战。所以,在大数据时代下,我们要给社保基金审计工作更加高效且强有力的支持。面对如此庞大的社保基金,如何进行有效监督成为了一个不得不解决的问题。基于此,在阐述大数据和社保审计的理论基础上,提出大数据背景下社保审计工作存在的问题,并针对这些问题给出相应的建议:社保部门只有转变思维方式,改变工作方式、才能降低社保基金审计风险,提高社保基金审计质量,促进社会保障事业健康平稳运行。In recent years,with the continuous improvement of the development of social security,the number of insured persons is gradually increasing,and the scale of payment is also expanding,which to a certain extent will bring great challenges to the audit of social security fund.Therefore,in the era of big data,we need to bring more efficient and strong support to the audit of social security fund,but it is undeniable that opportunities and risks coexist.In the face of such a huge social security fund,how to carry out effective supervision has become a problem that has to be solved.Therefore,for the above risks,we first briefly explain the theoretical basis of big data and social security audit,then put forward and analyze the problems existing in social security audit under the background of big data,and finally give some corresponding suggestions for these problems.We hope that the social security department can change its way of thinking and change its way of working.Only in this way can we reduce the audit risk of social security fund,improve the audit quality of social security fund,and promote the healthy and stable operation of social security cause.

关 键 词：大数据 社保基金审计 控制措施 

分 类 号：F832.5[经济管理—金融学]