社会效益审计

第四，提出了社会保障效益审计中的问题与难点。

Fourth , the problems and difficulties of social security VFM audit are proposed .

社会保障效益审计既有普遍性，又有特殊性，是普遍财务审计的升华，具有自身特有的程序、方法和内容。

Social security VFM audit has the qualities of both universality and particularity , which is generally the sublimation of the financial audit , has its own special procedures , methods and content .

本文着重就社会保障效益审计问题进行研究初探。为使社会保障审计工作更加科学规范，必须突出效益审计。

This thesis focuses on the issue of social security VFM audit ( Value for Money audit ) . To make social security audit work more scientific standard , we must highlight the VFM audit .

试图对提高审计人员依法审计能力，科学判断能力，监督保障能力和宏观服务能力方面有所启示，探索创新社会保障效益审计的新路子，推动审计工作向更高的水平迈进。

It attempts to improve the ability of auditors ' administration , scientific judgments , and supervision and macro-service support capabilities . It is trying to find a new solution for social security VFM audit to promote to a higher level of audit work forward .

其次，从社会保障资金自身运行情况和社会保障资金审计自身发展两个方面阐述了社会保障效益审计的必要性。

Second , from social security funds own operation and social security funds audit their own development two aspects of social security benefit audit necessity .