The Status Quo and Solution of Chinese Social Insurance Audit Under the Perspective of International Comparison: Quantitative Analysis Was Based on HistCite Map
School of Labor Economics, Capital University of Economics and Business, Beijing 100070, China
| Abstract: | Social security system as the "stabilizer" of social development; The "booster" of economic development; The "regulator" of residents' income is playing an important role in People's Daily life. The receivables and payables of social insurance funds are the key points of social security system implementation and the most important purpose of social insurance audit. Firstly, using HistCite software, this paper analyzes the current situation and trend of global research on social insurance audit, finds out the research hotspots and important authoritative literature in the field of social insurance audit, and analyzes the latest direction and measures of social insurance audit in the authoritative literature. Then it analyzes the current operational resistance and environmental resistance of social insurance audit in China, and finds out feasible measures to reduce the resistance through international comparison of social insurance audit. Finally, based on China's social insurance audit status in our country, draw lessons from international experience and authoritative literature frontier measures, put forward the social insurance audit "Peri-Auditing" model, effectively cope with China's social insurance audit today, will be conducive to the smooth running of social insurance fund in our country, for the domestic and international social security audit work provides a new model of effective. |
| Keywords: | Social Security; Social Insurance Auditing; International Comparison; Executive Resistance; Peri-Auditing |
| DOI: | 10.57237/j.wjmst.2022.01.002 |
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Received: 18 August 2022
Accepted: 3 September 2022
Published Online: 1 November 2022
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