CAJ | 학술논문

社保资金管理在企业内部，关系到职工个人的切身利益，也是人们关注的焦点，这在国有企业体现得更为明显。因此，企业内部审计也越来越关注企业社保资金管理。文章结合实践，重点就国有企业开展社保资金内部审计进行探讨。
사보자금관리재기업내부，관계도직공개인적절신이익，야시인문관주적초점，저재국유기업체현득경위명현。인차，기업내부심계야월래월관주기업사보자금관리。문장결합실천，중점취국유기업개전사보자금내부심계진행탐토。
The social security fund management within the enterprise relates to the individual vital inter-ests of workers, but also is the focus of attention, which is more clearly reflected in state-owned enterpri-ses.So the internal audit of enterprise is increasingly concerned about the social security fund manage-ment of enterprises.In this paper, combined with the practice, the internal audit of the social security funds of state-owned enterprises is discussed.