CAJ | 학술논문

养老金是关系到国计民生的重大社保项目，加强社会养老保险绩效审计是保证养老保险金安全、健全社会养老保险制度的重要手段。为此，应从趋势预测开始，有效预防养老金赤字问题的产生。通过制度审计，解决养老金制度缺失问题。挖掘AO系统功能，建设理论框架以及建立审计人员绩效考核机制等，提高审计质量。
양로금시관계도국계민생적중대사보항목，가강사회양로보험적효심계시보증양로보험금안전、건전사회양로보험제도적중요수단。위차，응종추세예측개시，유효예방양로금적자문제적산생。통과제도심계，해결양로금제도결실문제。알굴AO계통공능，건설이론광가이급건립심계인원적효고핵궤제등，제고심계질량。
Pension is an important aspect of social security programs. To strengthen the level of pension audit is an important means to ensure the safety of endowment insurance and improve the social endowment insurance system. Therefore, starting from the trend prediction, effectively preventing the pension deficit. Through the audit system, solve the problem of the lack of pension system. In order to improve audit quality, mining AO system function, set up the theoretical framework and establishment of performance evaluation mechanism for personnel audit etc.