Author(s)

Lu Yanyang ¹

Affiliation(s)

¹ Jining Normal University, Ulanqab City, Nei Monggol, 012000, China

Corresponding Author

Lu Yanyang

ABSTRACT

With the rapid social and economic development of China, the social security system plays an increasingly important role in protecting the basic rights and interests of citizens and promoting social harmony and stability[ ]. Since the beginning of reform and opening up, remarkable results have been achieved in the construction of China's social security system, the coverage has been continuously expanded, and the people's welfare level has been markedly improved. However, with the changes in the economic and social environment, the social security system also faces many challenges and risks in the process of operation, such as the imperfection of the legal system, the imbalance of income and expenditure of the social security fund, and the lack of professional ability of auditors. In view of these problems, this paper analyzes the risks faced by China's social security system from the perspective of auditing, and puts forward corresponding countermeasures and suggestions, in order to provide theoretical support and practical guidance for the further improvement of the social security system.

KEYWORDS

Social Security System, Risk Analysis, Audit Perspective

CITE THIS PAPER

Lu Yanyang, An Audit Perspective on Risks and Countermeasures in China's Social Security System. Social Security and Administration Management (2024) Vol. 5: 1-6. DOI: http://dx.doi.org/10.23977/socsam.2024.050301.

REFERENCES

[1] Peng Lei. (2024). Strategies for Strengthening Internal Audit of Social Insurance Funds. China Agricultural Accounting, (06), 97-99.
[2] He Xiaolin. (2023). Optimizing Social Security Audit Supervision to Promote High-Quality Development of Social Security. Modern Auditing and Accounting, (12), 18-20.
[3] Zhu Haiyan. (2022). Reflections on Auditing Grassroots Social Insurance Funds. Auditing and Finance, (09), 10-11. 
[4] Li Guanlu. (2023). Research on Feasible Approaches to Expanding the Audit of Social Security Funds. Modern Auditing and Economics, (03), 37-38.
[5] Sun Hui. (2022). Problems and Countermeasures in Social Security Auditing in the New Era. China Collective Economy, (25), 47-48. 
[6] Li Qin. (2023). Analysis of the Current Status and Countermeasures of Social Security Auditing from the Perspective of Economic Transformation. Financial World, (35), 153-155.
[7] Li Xiaoning & Hu Xinyue. (2023). Research on the Optimization of Performance Auditing for Social Security Funds in China. Audit Review, (09), 74-78.

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