C市J区养老保险基金审计研究

Audit Study of the Pension Insurance Fund in J District, C City

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归属院系：

商学院（监察审计学院）

作者：

张家瑜

导师：

李姣姣;孙献军

导师单位：

商学院（监察审计学院）,商学院（监察审计学院）

学位：

硕士

语种：

中文

关键词：

养老保险基金审计;政府审计;养老保障

摘要：

党的二十届四中全会审议通过《中共中央关于制定国民经济和社会发展第十五个五年规划的建议》，将“健全社会保障体系”列为共同富裕重要任务，明确完善养老保险全国统筹、健全基金安全监管等部署，锚定“十五五”至2035年养老保险事业发展方向，提出社保制度“更优化、更可持续”目标，要求健全基金长效机制，守护群众“养老钱”。养老保险基金是社保体系核心支柱，关乎离退休人员生活与社会稳定。随着人口老龄化加深、参保规模扩大，基金收支体量攀升，但征缴漏洞、待遇发放违规、数据协同不畅、数字化技术风险等问题凸显，影响基金可持续性与民生保障公平安全。开展养老保险基金审计是响应“强化民生审计监督”号召、提升基层治理能力、护航“十五五”社保优化目标的必然要求。本文在开展过程中，广泛搜集并研读了与养老保险基金审计领域相关的各类学术文献资料，围绕养老保险基金审计的目标、常用技术、审计存在的问题以及审计报告这四个维度，系统梳理并分析国内外该领域的研究进展情况。研究后发现，当前学界针对养老保险基金审计的相关探索，多数仍局限于宏观视角下的整体性探讨，而聚焦具体某一审计实务案例展开深度剖析的研究成果相对稀缺。在此基础上，本文对研究涉及的核心概念与相关理论基础进行了详细阐释，并且将社会保障理论、公共受托经济责任理论以及国家治理理论作为本研究开展的核心理论支撑。此外，本研究运用调查研究法，对全国多地审计机关官方网站上披露的公开数据进行了汇总归集与系统整理，深入分析近数年来审计署及各地方审计机关在养老保险基金审计工作方面的开展态势与整体情况，并对审计过程中所发现的各类问题进行了归纳总结。最后采用案例研究法，围绕C市J区养老保险基金审计项目展开系统剖析，从审计筹备阶段、现场实施阶段以及报告阶段这三个关键环节，对该地区养老保险基金审计的完整工作流程进行阐述，进而梳理出当前审计工作中仍然存在的薄弱之处，具体包括数据采集效率低和质量差、审计方式滞后，数据处理有待提升、审计取证存在较大困难和审计机关法规数据库使用不便且更新维护不到位等问题，并深入分析深层成因。最后，针对当前养老保险基金审计工作存在的问题及深层成因，结合国内其他审计机关在同类工作中的先进经验与成熟做法，本文从提升数据采集效率、构建动态化审计法规数据库、完善C市J区养老保险基金审计体系的运行机制、提升养老保险基金审计跨领域专业适配性和构建审计整改全周期闭环管理体系这5方面多个维度提出了系统性改进建议，力求为其他地区审计部门今后开展同类审计实务，提供可资参照的经验启示。

参考文献：

一、中文参考文献（一）著作类1.林义：《社会保障基金管理》，中国劳动社会保障出版社，2015 年版。2.孙宝厚：《国家审计案例研究》，北京：中国时代经济出版社，2019 年版。（二）论文类3.中央财政直达资金政策落实跟踪审计的路径研究；李姣姣，徐尔玥；《中国注册会计师》2023第4期，总第287期。页码：78-824.文华宜,庄作钦,刘鸿儒,等.研究型审计的探索与实践——以社会保险基金审计为例[J].审计研究,2022,(01):25-31.5.邱玉慧，吕天阳，杨蕴毅.企业基本养老保险历史债务的大数据审计方法研究[J].审计研究，2022(01):32-43.6.王彩黎.社保基金联网审计系统的设计与应用[J].财会通讯,2020,(17):145-148.DOI:10.16144/j.cnki.issn1002-8072.2020.17.032.7.吴勋,李怡凡.省级审计机关审计全覆盖：逻辑演变与实践进路[J].财会通讯,2025,(19):110-117.DOI:10.16144/j.cnki.issn1002-8072.2025.19.019.8.彭亮,印栩,陈旭.以数强审:政府数据开放能否提升审计质量?[J/OL].审计与经济研究,1-11[2025-12-23].http://gfagz2374dada52f84efcsuvx0oxfbf99w66kq.fzfy.oca.swupl.edu.cn/urlid/32.1317.F.20251209.1046.008.9.杨小娟,谢清华,王嘉发,等.中国式现代化指引国家审计高质量发展的机理与路径研究[J].财会通讯,2025,(24):11-19.DOI:10.16144/j.cnki.issn1002-8072.2025.24.001.10.黄丹.养老保险基金审计问题与对策[J].合作经济与科技,2023,(06):164-165.DOI:10.13665/j.cnki.hzjjykj.2023.06.012.11.罗忠莲,张永杰.养老保险基金人工智能审计：现实困境与应对路径[J].会计与经济研究,2023,37(06):35-53.DOI:10.16314/j.cnki.31-2074/f.20240004.001.12.喻丽,王丽琳.我国社会养老保险基金审计重点初探[J].南京审计学院学报,2006,(03):67-71.13.刘陆军,王华永.养老保险基金审计的对策[J].中国审计,2004,(07):47.14.王华,樊志民.新型农村社会养老保险基金审计监督研究[J].商业经济,2021,(10):110-112.DOI:10.19905/j.cnki.syjj1982.2021.10.038.15.乔雅婷.审计全覆盖实现路径——基于审计流程与审计管理视角研究[J].时代金融,2017,(21):146-147+155.16.逯铭洋.论我国社会保障审计的目标[J].审计研究,2002,(01):31-35.17.郑石桥.社会保险审计目标：一个理论框架[J].商业会计，2022(05):11-15.18.饶丹，苏钊贤. 审计视角下养老保险基金监管问题研究[J]. 财会通讯，2019,(34):79-83.19.翟群丽,魏志浩,崔瑞瑞,王亚敏.河南省审计厅大数据环境下“五个关联”审计思路与方法[J].审计研究,2016(05):14-19.20.张永杰,罗忠莲：“养老基金云审计系统的构建”《审计研究》,2017(03):45-52.21.黄巧妙,吕天阳,庞琦.趋势分析法在基本养老保险效益审计中的应用[J].审计研究,2009(04)22.亢青红 , 高 媛 . 浅析大数据技术在养老保险基金审计中的应用 [N]. 中国审计报,2021-02-03(006).23.吴春明.我国社保基金审计的困境与对策[J].财会通讯,2010(16):101.24.张永杰，罗忠莲.养老保险基金联网审计困境及出路[J].财会月刊，2015,(32).25.许晓璐.新型农村社会养老保险基金云审计系统构建探讨[J].财会通讯,2021,(21):145-148.DOI:10.16144/j.cnki.issn1002-8072.2021.21.031.26.康延涛.社会保障审计研讨会综述[J].审计研究,2009,(01):12-14+19.27.周映红.社保资金联网审计体系构建探讨[J].财会通讯,2017(4):98—10028.文华. 对大数据审计中数据质量控制的几点探讨[N]. 中国审计报,2019-08-21(006).29.张爱宇.养老保险基金审计改革思路研究[J].产业创新研究,2022,(05):106-108.2.230.陈艾琦.C市养老保险基金审计案例研究[D].西南政法大学,2023.DOI:10.27422/d.cnki.gxzfu.2023.000318.31.张雨欣.地方养老保险基金审计研究[D].南京审计大学,2023.DOI:10.27835/d.cnki.gnjsj.2023.000060.32.杨梦恬.全民参保背景下基本养老保险基金审计研究[D].南京审计大学,2021.DOI:10.27835/d.cnki.gnjsj.2021.000219.33.范文涛.养老保险基金审计研究[D].南京审计大学,2019.DOI:10.27835/d.cnki.gnjsj.2019.000032.34.王绿荫.企业职工基本养老保险基金财务可持续性研究[D].中南财经政法大学,2023.DOI:10.27660/d.cnki.gzczu.2023.000028.35.李瑞芳.养老保险基金审计存在的问题及对策研究[J].审计与理财,2025,(06):9-10.DOI:10.19419/j.cnki.36-1264/f.2025.06.008.36.徐业立. 社会保障基金绩效审计监督体系研究[D].吉林大学,2019.37.马静雯.大数据技术在养老保险基金审计中的应用探讨[J].市场周刊,2023,36(04):167-170.38.包函莱,宋夏云.我国社会保险基金审计现状及改进对策[J].商业会计,2023,(02):59-61.39.林明达.浅析我国养老保险基金审计存在的问题和对策[J].全国流通经济,2019,(05):98-99.DOI:10.16834/j.cnki.issn1009-5292.2019.05.045.二、外文参考文献40.Daujotait D, Danut Adomaviiūt.The Role and Impact of Performance Audit in Public Governance[J]. 2017.41.Brown Schultz. Performance Auditing in Ohio: A Customer Service Orientation[J]. The Journal of Government Financial Management,2003(5):58-6042.John J. Glynn. Performance auditing and performance improvement in government: public sector management reform, changing accountability and the role of performance audit[C]. Sydney Business School-Papers. 1996: 125-136.43.Marshall A. Geiger; Sami Keskek; Abdullah Kumas.[J]International Journal of AuditingVolume24, Issue 1. 2020. PP 37-52Johnsen A, Meklin P, et al. Performance auditing in local government: an exploratory of perceive deficiency of municipal value for money auditing in Finland and Norway[J]. European accounting review, 2001,10(3): 583-599.44.NarumonSaardchom.Sustainable Social Security Systems:A Case Study from Thailand[J].TheJournal of Social,Political,and Economic Studies,2016(3):49-5045.Gui-An H U . The Auditing Control of Local Pension Fund Investment Risk[J]. Economic Research Guide, 2014(28):123-127.46.Stewart F, Ashcroft J . Managing and Supervising Risks in Defined Contribution Pension Systems. Social Science Electronic Publishing, 2011.47.Wang T , Cuthbertson R，“Eight Issues on Audit Data Analytics We Would Like Researched”，Journal of Information Systems, 2015, 29(1):155-162.48.Hassan Rasheed，“Data and infrastructure security auditing in cloud computing environments”，International Journal of Information Management,2014,34(3).49.Gollier C，“Intergenerational risk-sharing and risk-taking of a pension fund”，Journal of PublicEconomics, 2008, 921: 1463-1485.50.Ehrlich I, Kim J. Social security and demographic trends: theory and evidence from the international experience. Review of Economic Dynamics, 2007, (10): 55-77.51.GAO. Government Auditing Standards: Implementation Tool, 2007.52.]Margetts H. The computerization of social security: the way forward or a step backwards. 53.Public Administration, 2007, (3): 325-343.

提交日期：

2026-08-28

引用参考：

张家瑜. C市J区养老保险基金审计研究[D]. 西南政法大学,2026.

全文附件授权许可：

知识共享许可协议-署名

  • dc.title
  • C市J区养老保险基金审计研究
  • dc.title
  • Audit Study of the Pension Insurance Fund in J District, C City
  • dc.contributor.schoolno
  • 20230257000341
  • dc.contributor.author
  • 张家瑜
  • dc.contributor.affiliation
  • 商学院（监察审计学院）
  • dc.contributor.degree
  • 硕士
  • dc.contributor.childdegree
  • 审计硕士专业学位
  • dc.contributor.degreeConferringInstitution
  • 西南政法大学
  • dc.identifier.year
  • 2026
  • dc.contributor.direction
  • 政府审计
  • dc.contributor.advisor
  • 李姣姣,孙献军
  • dc.contributor.advisorAffiliation
  • 商学院（监察审计学院）,商学院（监察审计学院）
  • dc.language.iso
  • 中文
  • dc.subject
  • 养老保险基金审计,政府审计,养老保障
  • dc.subject
  • Government Auditing; Pension Security; Pension Insurance Fund Auditing
  • dc.description.abstract
  • 党的二十届四中全会审议通过《中共中央关于制定国民经济和社会发展第十五个五年规划的建议》，将“健全社会保障体系”列为共同富裕重要任务，明确完善养老保险全国统筹、健全基金安全监管等部署，锚定“十五五”至2035年养老保险事业发展方向，提出社保制度“更优化、更可持续”目标，要求健全基金长效机制，守护群众“养老钱”。养老保险基金是社保体系核心支柱，关乎离退休人员生活与社会稳定。随着人口老龄化加深、参保规模扩大，基金收支体量攀升，但征缴漏洞、待遇发放违规、数据协同不畅、数字化技术风险等问题凸显，影响基金可持续性与民生保障公平安全。开展养老保险基金审计是响应“强化民生审计监督”号召、提升基层治理能力、护航“十五五”社保优化目标的必然要求。本文在开展过程中，广泛搜集并研读了与养老保险基金审计领域相关的各类学术文献资料，围绕养老保险基金审计的目标、常用技术、审计存在的问题以及审计报告这四个维度，系统梳理并分析国内外该领域的研究进展情况。研究后发现，当前学界针对养老保险基金审计的相关探索，多数仍局限于宏观视角下的整体性探讨，而聚焦具体某一审计实务案例展开深度剖析的研究成果相对稀缺。在此基础上，本文对研究涉及的核心概念与相关理论基础进行了详细阐释，并且将社会保障理论、公共受托经济责任理论以及国家治理理论作为本研究开展的核心理论支撑。此外，本研究运用调查研究法，对全国多地审计机关官方网站上披露的公开数据进行了汇总归集与系统整理，深入分析近数年来审计署及各地方审计机关在养老保险基金审计工作方面的开展态势与整体情况，并对审计过程中所发现的各类问题进行了归纳总结。最后采用案例研究法，围绕C市J区养老保险基金审计项目展开系统剖析，从审计筹备阶段、现场实施阶段以及报告阶段这三个关键环节，对该地区养老保险基金审计的完整工作流程进行阐述，进而梳理出当前审计工作中仍然存在的薄弱之处，具体包括数据采集效率低和质量差、审计方式滞后，数据处理有待提升、审计取证存在较大困难和审计机关法规数据库使用不便且更新维护不到位等问题，并深入分析深层成因。最后，针对当前养老保险基金审计工作存在的问题及深层成因，结合国内其他审计机关在同类工作中的先进经验与成熟做法，本文从提升数据采集效率、构建动态化审计法规数据库、完善C市J区养老保险基金审计体系的运行机制、提升养老保险基金审计跨领域专业适配性和构建审计整改全周期闭环管理体系这5方面多个维度提出了系统性改进建议，力求为其他地区审计部门今后开展同类审计实务，提供可资参照的经验启示。
  • dc.description.abstract
  • The 20th CPC Central Committee, convening for its Fourth Plenary Session, formally approved the blueprint associated with the 14th Five-Year Plan (2021-2025) for National Economic and Social Development and the long-range targets for 2035.Within this comprehensive blueprint, the improvement of the social security system is prominently featured as a critical strategic task.as an important task for achieving common prosperity. It clearly stipulated the improvement of the national coordination of old-age insurance and the strengthening of the supervision of the fund's safety, and set the direction for the development of the old-age insurance cause from the 14th Five-Year Plan to 2035. It proposed the goal of making the social security system "more optimized and more sustainable", and required the establishment of a long-term mechanism for the fund to safeguard the "pension money" of the people. As a fundamental component of the social security framework, the pension fund serves as a vital safeguard for the well-being of retired individuals and plays an indispensable role in preserving societal harmony. The deepening trend of population aging, combined with the ongoing rise in coverage rates, has further underscored its significance. The volume of fund revenue and expenditure has increased, but problems such as collection loopholes, irregularities in benefit distribution, poor data coordination, and digital technology risks have become prominent, affecting the sustainability of the fund and the fairness and security of people's livelihood protection. Conducting audits of the old-age insurance fund is an inevitable requirement to respond to the call of "strengthening the supervision of people's livelihood audits", improving the governance capacity at the grassroots level, and safeguarding the goal of optimizing the social security system during the 14th Five-Year Plan.During the course of this research, a wide range of academic literature and materials related to the field of pension fund auditing were extensively collected and studied. The research meticulously examines the scholarly landscape of pension fund auditing, synthesizing findings from domestic and global sources. This exploration is systematically categorized into four key areas: the strategic aims of pension audits, the predominant techniques utilized, the frequently observed issues within the audit process, and the nature of audit report content and structure. It was found that most of the current academic explorations on pension fund auditing are still limited to overall discussions from a macro perspective, while in-depth analyses of specific audit cases are relatively scarce.With the preceding analysis as its basis, this paper offers a thorough exposition of the central concepts and relevant theoretical underpinnings essential to the research. To construct a robust analytical framework, the study builds upon a tripartite theoretical foundation comprising the conceptual foundations of social security and the theoretical construct of public trust economic responsibility. Additionally, this research applied a survey method to aggregate publicly available data from the official websites of audit institutions across the nation. This enabled a thorough analysis of the developmental trends and overall conditions of pension fund audit work conducted by the National Audit Office and local audit bodies in recent years.It also summarized the various problems discovered during the auditing process. Finally, a case study approach was adopted to conduct a thorough and systematic dissection of the pension fund auditing initiative in J District, City C.The complete workflow of the pension fund auditing in this region was examined across three critical phases: the preparatory phase prior to audit commencement, the fieldwork execution phase, and the subsequent report formulation phase. Subsequent analysis identified key weaknesses in the current audit work, including but not limited to: inefficient data collection, outdated audit methods, difficulties in evidence acquisition, and a poorly maintained regulatory database. The root causes were also analyzed in depth.As a final step, to address the identified deficiencies and their underlying root causes that persist within the ongoing practices of pension fund auditing, and drawing on the advanced experiences and mature practices of other domestic audit agencies in similar work, this study presented comprehensive recommendations for improvement from five perspectives, the first of which is the refinement of data acquisition efficiency,building a dynamic audit regulation database, improving the operation mechanism of the pension fund auditing system in J District, City C, enhancing the cross-domain professional adaptability of pension fund auditing, and implementing a holistic closed-loop approach for the supervision of audit rectification efforts.The aim is to provide reference experience for other regions' audit departments to carry out similar auditing practices in the future.
  • dc.date.issued
  • 2026-06-04
  • dc.date.oralDefense
  • 2026-05-26
  • dc.relation.citedreferences
  • 一、中文参考文献（一）著作类1.林义：《社会保障基金管理》，中国劳动社会保障出版社，2015 年版。2.孙宝厚：《国家审计案例研究》，北京：中国时代经济出版社，2019 年版。（二）论文类3.中央财政直达资金政策落实跟踪审计的路径研究；李姣姣，徐尔玥；《中国注册会计师》2023第4期，总第287期。页码：78-824.文华宜,庄作钦,刘鸿儒,等.研究型审计的探索与实践——以社会保险基金审计为例[J].审计研究,2022,(01):25-31.5.邱玉慧，吕天阳，杨蕴毅.企业基本养老保险历史债务的大数据审计方法研究[J].审计研究，2022(01):32-43.6.王彩黎.社保基金联网审计系统的设计与应用[J].财会通讯,2020,(17):145-148.DOI:10.16144/j.cnki.issn1002-8072.2020.17.032.7.吴勋,李怡凡.省级审计机关审计全覆盖：逻辑演变与实践进路[J].财会通讯,2025,(19):110-117.DOI:10.16144/j.cnki.issn1002-8072.2025.19.019.8.彭亮,印栩,陈旭.以数强审:政府数据开放能否提升审计质量?[J/OL].审计与经济研究,1-11[2025-12-23].http://gfagz2374dada52f84efcsuvx0oxfbf99w66kq.fzfy.oca.swupl.edu.cn/urlid/32.1317.F.20251209.1046.008.9.杨小娟,谢清华,王嘉发,等.中国式现代化指引国家审计高质量发展的机理与路径研究[J].财会通讯,2025,(24):11-19.DOI:10.16144/j.cnki.issn1002-8072.2025.24.001.10.黄丹.养老保险基金审计问题与对策[J].合作经济与科技,2023,(06):164-165.DOI:10.13665/j.cnki.hzjjykj.2023.06.012.11.罗忠莲,张永杰.养老保险基金人工智能审计：现实困境与应对路径[J].会计与经济研究,2023,37(06):35-53.DOI:10.16314/j.cnki.31-2074/f.20240004.001.12.喻丽,王丽琳.我国社会养老保险基金审计重点初探[J].南京审计学院学报,2006,(03):67-71.13.刘陆军,王华永.养老保险基金审计的对策[J].中国审计,2004,(07):47.14.王华,樊志民.新型农村社会养老保险基金审计监督研究[J].商业经济,2021,(10):110-112.DOI:10.19905/j.cnki.syjj1982.2021.10.038.15.乔雅婷.审计全覆盖实现路径——基于审计流程与审计管理视角研究[J].时代金融,2017,(21):146-147+155.16.逯铭洋.论我国社会保障审计的目标[J].审计研究,2002,(01):31-35.17.郑石桥.社会保险审计目标：一个理论框架[J].商业会计，2022(05):11-15.18.饶丹，苏钊贤. 审计视角下养老保险基金监管问题研究[J]. 财会通讯，2019,(34):79-83.19.翟群丽,魏志浩,崔瑞瑞,王亚敏.河南省审计厅大数据环境下“五个关联”审计思路与方法[J].审计研究,2016(05):14-19.20.张永杰,罗忠莲：“养老基金云审计系统的构建”《审计研究》,2017(03):45-52.21.黄巧妙,吕天阳,庞琦.趋势分析法在基本养老保险效益审计中的应用[J].审计研究,2009(04)22.亢青红 , 高 媛 . 浅析大数据技术在养老保险基金审计中的应用 [N]. 中国审计报,2021-02-03(006).23.吴春明.我国社保基金审计的困境与对策[J].财会通讯,2010(16):101.24.张永杰，罗忠莲.养老保险基金联网审计困境及出路[J].财会月刊，2015,(32).25.许晓璐.新型农村社会养老保险基金云审计系统构建探讨[J].财会通讯,2021,(21):145-148.DOI:10.16144/j.cnki.issn1002-8072.2021.21.031.26.康延涛.社会保障审计研讨会综述[J].审计研究,2009,(01):12-14+19.27.周映红.社保资金联网审计体系构建探讨[J].财会通讯,2017(4):98—10028.文华. 对大数据审计中数据质量控制的几点探讨[N]. 中国审计报,2019-08-21(006).29.张爱宇.养老保险基金审计改革思路研究[J].产业创新研究,2022,(05):106-108.2.230.陈艾琦.C市养老保险基金审计案例研究[D].西南政法大学,2023.DOI:10.27422/d.cnki.gxzfu.2023.000318.31.张雨欣.地方养老保险基金审计研究[D].南京审计大学,2023.DOI:10.27835/d.cnki.gnjsj.2023.000060.32.杨梦恬.全民参保背景下基本养老保险基金审计研究[D].南京审计大学,2021.DOI:10.27835/d.cnki.gnjsj.2021.000219.33.范文涛.养老保险基金审计研究[D].南京审计大学,2019.DOI:10.27835/d.cnki.gnjsj.2019.000032.34.王绿荫.企业职工基本养老保险基金财务可持续性研究[D].中南财经政法大学,2023.DOI:10.27660/d.cnki.gzczu.2023.000028.35.李瑞芳.养老保险基金审计存在的问题及对策研究[J].审计与理财,2025,(06):9-10.DOI:10.19419/j.cnki.36-1264/f.2025.06.008.36.徐业立. 社会保障基金绩效审计监督体系研究[D].吉林大学,2019.37.马静雯.大数据技术在养老保险基金审计中的应用探讨[J].市场周刊,2023,36(04):167-170.38.包函莱,宋夏云.我国社会保险基金审计现状及改进对策[J].商业会计,2023,(02):59-61.39.林明达.浅析我国养老保险基金审计存在的问题和对策[J].全国流通经济,2019,(05):98-99.DOI:10.16834/j.cnki.issn1009-5292.2019.05.045.二、外文参考文献40.Daujotait D, Danut Adomaviiūt.The Role and Impact of Performance Audit in Public Governance[J]. 2017.41.Brown Schultz. Performance Auditing in Ohio: A Customer Service Orientation[J]. The Journal of Government Financial Management,2003(5):58-6042.John J. Glynn. Performance auditing and performance improvement in government: public sector management reform, changing accountability and the role of performance audit[C]. Sydney Business School-Papers. 1996: 125-136.43.Marshall A. Geiger; Sami Keskek; Abdullah Kumas.[J]International Journal of AuditingVolume24, Issue 1. 2020. PP 37-52Johnsen A, Meklin P, et al. Performance auditing in local government: an exploratory of perceive deficiency of municipal value for money auditing in Finland and Norway[J]. European accounting review, 2001,10(3): 583-599.44.NarumonSaardchom.Sustainable Social Security Systems:A Case Study from Thailand[J].TheJournal of Social,Political,and Economic Studies,2016(3):49-5045.Gui-An H U . The Auditing Control of Local Pension Fund Investment Risk[J]. Economic Research Guide, 2014(28):123-127.46.Stewart F, Ashcroft J . Managing and Supervising Risks in Defined Contribution Pension Systems. Social Science Electronic Publishing, 2011.47.Wang T , Cuthbertson R，“Eight Issues on Audit Data Analytics We Would Like Researched”，Journal of Information Systems, 2015, 29(1):155-162.48.Hassan Rasheed，“Data and infrastructure security auditing in cloud computing environments”，International Journal of Information Management,2014,34(3).49.Gollier C，“Intergenerational risk-sharing and risk-taking of a pension fund”，Journal of PublicEconomics, 2008, 921: 1463-1485.50.Ehrlich I, Kim J. Social security and demographic trends: theory and evidence from the international experience. Review of Economic Dynamics, 2007, (10): 55-77.51.GAO. Government Auditing Standards: Implementation Tool, 2007.52.]Margetts H. The computerization of social security: the way forward or a step backwards. 53.Public Administration, 2007, (3): 325-343.
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