CAJ | 학술논문

在国家治理目标下，基本养老保险审计职能应由传统的基金财务收支审计拓展至政策执行情况审计，其指标体系研究也应转向以政策分析为主要功能的指标构建。本文分析了国家治理目标下基本养老保险审计指标体系研究转向的必要性和方向，提出了包含价值理念、专业标准、法律规章、专业知识四个层面的审计指标体系设定依据，构建了包含参保缴费政策、待遇支付政策、基金管理政策、转移接续政策、省级及全国统筹政策共五个政策模块58项指标的指标体系，各模块中的指标分为政策执行、政策成本、政策效果和政策预测四个指标层次。通过指标间的关联性，勾画了基本养老保险政策执行情况审计的实践路径，阐释了指标评价的可操作性，并提出了指标体系设定及应用中可能遇到的问题及解决对策，
재국가치리목표하，기본양로보험심계직능응유전통적기금재무수지심계탁전지정책집행정황심계，기지표체계연구야응전향이정책분석위주요공능적지표구건。본문분석료국가치리목표하기본양로보험심계지표체계연구전향적필요성화방향，제출료포함개치이념、전업표준、법률규장、전업지식사개층면적심계지표체계설정의거，구건료포함삼보격비정책、대우지부정책、기금관리정책、전이접속정책、성급급전국통주정책공오개정책모괴58항지표적지표체계，각모괴중적지표분위정책집행、정책성본、정책효과화정책예측사개지표층차。통과지표간적관련성，구화료기본양로보험정책집행정황심계적실천로경，천석료지표평개적가조작성，병제출료지표체계설정급응용중가능우도적문제급해결대책，
To serve national governance, the functions of basic pension insurance audit should be expanded from traditional financial audit to policy implementation audit. Researches on audit indexes should also convert to policy analysis. This article articulates the necessity and the way of researches on basic pension insurance audit indexes, puts forward four levels of grounds for setting the indexes, including values, professional standards, laws and regula- tions, and expertise. The audit index system, altogether 58 indexes, is composed of five policy- modules, inclu- ding contribution, payment, management, transferring and integration, and each module is divided into four layers,which are consistency, costs, effectiveness, and prediction. This article explains the connection among these indexes, the methods to appraise, and some problems and possible solutions in setting and implementation of the index system.