Audit offices (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, Xinjiang Production and Construction Corps, agencies and units, dispatched audit bureaus, offices of special commissioners and directly affiliated units:
In order to thoroughly implement the spirit of the important speech and instructions of the Supreme Leader General Secretary on the audit work, implement the decision-making arrangements of the CPC Central Committee on social security, improve the supervision efficiency of social security audit (hereinafter referred to as social security audit), and promote the high-quality development of social security, this opinion is formulated in accordance with the "National Audit Work Development Plan of the 14 th Five-Year Plan".
I. General requirements
(1) Guiding ideology.
Adhere to the guidance of the Supreme Leader’s Socialism with Chinese characteristics Thought in the new era, thoroughly implement the spirit of the 19th National Congress of the Communist Party of China and the Second, Third, Fourth and Fifth Plenary Sessions of the 19th National Congress, base on the new development stage, implement the new development concept, and build a new development pattern, with the goal of improving people’s well-being and promoting social fairness and justice, with the main line of ensuring the "precision, safety and efficiency" of capital operation and the starting point of realizing, safeguarding and developing the fundamental interests of the overwhelming majority of the people. Pay more attention to the basic living security of people in difficulty, pay more attention to the inclusiveness, foundation and coverage of people’s livelihood policies, fully perform audit and supervision duties according to law, promote the disclosure of problems, standardize management and promote reform, promote the improvement of a fair, unified and sustainable multi-level social security system covering the whole people, coordinate urban and rural areas, promote the legalization and refinement of social security governance, and promote the high-quality and sustainable development of social security undertakings.
(2) Basic principles and main objectives.
Firmly grasp the positioning of audit institutions as political organs first, adhere to the overall leadership of the Party, adhere to the people-centered, adhere to auditing according to law, seek truth from facts, adhere to scientific and technological guidance, reform and innovation, adhere to the system concept, establish a strategic vision, enhance risk awareness, and promote the decision-making and deployment of the CPC Central Committee and the implementation of various reform tasks.
-promoting the implementation of the relevant decision-making arrangements of the Party Central Committee on social security. Maintain the unity and standardization of the social security system, promote the solution of the problem of insufficient imbalance in the development of social security and the people’s urgent difficulties and worries, and ensure that the fruits of reform and development benefit all the people more fairly.
-Effectively safeguarding the security of social security funds. Protect every "endowment money", "life-saving money" and every "rescue money" and "charity money" of the people, and promptly reveal, prevent and resolve major risk hidden dangers that affect the sustainable operation of the social security system and funds.
-promoting the continuous improvement of the efficiency of social security governance. Adhere to the problem-oriented, accurate efforts, so that all trials should be done, all trials must be strict, and accountability should be serious, so as to form a normal supervision shock, promote the competent authorities to improve the governance system, improve the operational restriction mechanism of social security power, tighten the chain of responsibility for management and control, and improve governance capacity.
-Promoting the full coverage of auditing in the field of social security in an orderly manner. Improve the organization and leadership system of social security audit, clarify the audit frequency and coverage period of all kinds of funds and projects, be responsible at different levels, highlight key points, coordinate audit resources, optimize organizational methods, eliminate blind spots of supervision, promote vertical coordination and horizontal connection, achieve penetration from top to bottom and organic integration, and accelerate the realization of a national chess game of social security audit.
-Systematic construction of social security big data audit work mode. Improve the social security audit data planning and collection mechanism, deploy and build a social security audit big data analysis platform at the departmental and provincial levels, carry out normalized centralized analysis, make full use of big data audit technology and methods, and continuously improve the social security audit ability, quality and efficiency.
Second, focus on the main business, strictly abide by the safety of funds and the bottom line of risks.
(3) Further intensify the follow-up audit of the implementation of major policies and measures in the field of social security.
-implementation of the employment priority policy. Focusing on the goal of more adequate and higher-quality employment, we will pay attention to the implementation effect of measures to ensure employment, basic livelihood and market players, such as vocational skills upgrading, entrepreneurship promoting employment, reducing taxes and fees, inclusive finance, stabilizing and expanding posts, helping people with employment difficulties, and protecting the rights and interests of workers in new employment forms. We will promote the implementation of employment security policies for key groups such as college graduates, retired soldiers and migrant workers, promote the improvement of employment public service system, and improve the efficiency of employment funds.
-Reform of the social insurance system. Focusing on the goal of system integration, coordination and high efficiency in system reform, we will focus on revealing the problems such as inadequate system integration, unsmooth transfer and connection, promoting the national overall planning of basic old-age insurance and the provincial overall planning of basic medical insurance, unemployment insurance and industrial injury insurance, promoting the development and improvement of a multi-level and multi-pillar old-age insurance system, and promoting the coordinated deployment of "three-medical linkage", centralized procurement of pharmaceutical consumables, outpatient mutual aid security, medical insurance and assistance for major diseases, and reform of medical insurance payment methods.
-housing security system construction and reform. Focusing on the goal of housing all the people, we will focus on the promotion of major livelihood projects and important policies and measures such as the renovation of old urban communities, the construction of affordable rental housing and shared property housing, and the development of the housing rental market, promote the fair and good use of capital assets such as affordable housing projects, housing provident funds, and special housing maintenance funds, promote the improvement of the housing security system, improve the effective supply of affordable housing, promote urban renewal and construction, and promote the solution of housing problems of key groups such as people in need and new citizens and young people in big cities.
-Social assistance, social welfare and other social security mechanisms. Focusing on the goal of ensuring the best, helping the best, and enjoying the enjoyment, we will promote the improvement of the social assistance system that optimizes hierarchical classification and urban and rural planning, improve the security system for retired military personnel, improve the care service system for the elderly, and improve the social welfare system for helping the disabled and children in distress, so as to promote the basic living security of special hardship groups in place and secure the bottom line of basic livelihood security.
-Social security, public services and management. Focusing on the goal of improving the national unified social insurance public service platform, we will pay attention to the management and operation of the social insurance information system, promote data integration and information sharing, and further promote the digital transformation of social security management. Promote and improve the accurate identification mechanism of social security objects, improve the ability to use big data to actively find people in need, speed up the management of social security "one card", strengthen the interconnection of social insurance, housing, taxation, civil affairs, finance and other information, and improve the accuracy, convenience and intelligence of social security public services.
(4) Further intensify the auditing of key livelihood funds and projects.
-Strengthening the audit of social insurance funds. Fully grasp the fund’s income, expenditure and balance scale, find out the basic pension, basic medical care, unemployment, work injury and other social insurance base, as well as supplementary pension and supplementary medical insurance such as occupational annuity and enterprise annuity, and combine the reform process of various social insurance systems to reveal the problems in fund collection, distribution, management and investment operation, and maintain the safe and sustainable operation of the fund.
-auditing the funds for social assistance, social welfare and special care and resettlement. Increase the audit of funds such as minimum living security, support for destitute people, medical assistance, subsidies for the disabled, special care and resettlement, and lottery public welfare fund, grasp the coverage of policies, find out the growth and changes of the scale of funds, the objects of protection and the level of protection, focus on the outstanding problems in the application, review, distribution and use of funds, investigate and deal with illegal and illegal issues such as cheating, misappropriation, interception and delay, and promote the improvement of the efficiency of fund use.
-Actively carry out audits of public funds such as coping with the aging population and charitable donations. Review the investment and performance of funds such as universal care, aged care service, long-term care insurance, funeral and burial, charitable donation, find out the scale and structure of funds revenue and expenditure, reveal the outstanding problems existing in the management and use of funds and the development and operation of the industry, promote the development of universal care service system, build an aged care service system that is coordinated by community institutions at home and combines medical care with health care, ensure the healthy development of social welfare and charity, and implement the national strategy of actively responding to the aging population.
(five) to further increase the disclosure of violations of discipline and law and major risks in the field of social security.
-Seriously investigate and deal with micro-corruption and violations of discipline and law around the masses with a zero-tolerance attitude. Study and grasp the new methods and new trends of violations of discipline and law in the field of social security, such as fraudulent insurance, collusion with intermediaries inside and outside to make illegal profits, pay close attention to key links such as fund allocation, project approval, demolition compensation, treatment distribution, subsidy application, qualification appraisal, and focus on revealing violations of discipline and law such as fraudulent occupation, deduction and interception, corruption and bribery, dereliction of duty, and caring for relatives and friends. Timely transfer the clues of violations of discipline and law found in the audit, cooperate with relevant departments and units to investigate and deal with them in a timely manner, promote the early detection and investigation of violations of discipline and law in the field of social security, resolutely correct outstanding problems and unhealthy practices that harm the vital interests of the people, expose major typical cases in time, and urge the competent departments to seriously investigate and deal with data fraud in the assessment of employment, insurance and housing projects, and fill in the shortcomings of governance system and governance capacity in time.
-Revealing the major risks affecting the sustainable operation of social insurance funds. Based on the audit of the budget implementation and final accounts of the social insurance fund, this paper analyzes the changing trend of the income, expenditure and balance of the social insurance fund, and checks the implementation of the guarantee mechanism such as sharing the gap of the social insurance fund and giving priority to ensuring the input of people’s livelihood expenditure by governments at all levels. Timely reveal some local social insurance funds "bottoming out", transferring state-owned capital to enrich social insurance funds, increasing treatment items or raising treatment standards by themselves, excessive difference in protection treatment between urban and rural areas or groups, loss of fund investment and operation, etc., promote the establishment of a livelihood expenditure list management system, improve the expenditure budget management of social insurance funds, correct and prevent the tendency of "over-protection" and "pan-welfare", and realize a virtuous circle of improvement of people’s livelihood and economic development.
-Revealing potential risks that affect public safety and social stability. Pay attention to the prevention, emergency preparedness, monitoring and early warning of public emergencies in relevant departments and localities, timely carry out audits of special funds and donations to deal with major public emergencies, track the response to public emergencies and the basic living security of people in need, reveal the problems such as insufficient supply of emergency materials and guarantee, and the people in need are not guaranteed, promote the improvement of the emergency handling and material security system for major public emergencies such as natural disasters, and promote the improvement of the emergency response mechanism of social security to deal with sudden major risks.
Third, strengthen overall planning and accelerate the national chess game of social security audit.
(VI) Improve the social security audit planning plan and promote full audit coverage with high quality. Audit institutions at all levels should find out the basic number of social security audit objects, focus on major strategies, major initiatives, major projects, major funds and the protection of key groups, analyze and grasp the characteristics of periodic changes in policy implementation and fund operation, establish the development plan of social security audit work in the region during the 14 th Five-Year Plan, scientifically prepare the annual audit project plan, and do a good job of organic connection with the medium and long-term audit project library. Audit institutions at higher levels should focus on aggregating audit objectives, do a good job in overall management, supervision and inspection, avoid repeated audits and mutual separation, and promote the implementation of the plan. The social security audit department should determine the key audit targets according to the importance, scale and management distribution authority of social security funds, reasonably arrange the timing, rhythm, focus and methods of social security audit projects, and focus on the key departments and units involved through the combination of special audit, follow-up audit of the implementation of policies and measures, budget implementation and draft final accounts audit, and conduct regular audit supervision on key funds that are of concern to the masses and have frequent problems, such as medical insurance and pension.
(seven) improve the organization and implementation mechanism of hierarchical responsibility and collaborative linkage. The National Audit Office provides organizational leadership and professional guidance for social security audit work of local audit institutions mainly through planning, work scheduling, request for instructions, supervision and assessment, supervision and supervision, standardized guidance, project evaluation and summary training. Regularly organize follow-up audits of the implementation of major policies and measures in the field of social security every year, and organize special audits of key special funds, major livelihood projects and major public emergencies involving the overall situation in a timely manner. Local audit institutions shall, in accordance with the audit management authority, do a good job in auditing social security funds and projects within their jurisdiction, focusing on local financial affairs and expenditure responsibilities. Audit institutions at all levels should resolutely implement the requirements of the party group of the Department that social security audit work should be mainly implemented by local audit institutions, strengthen coordination and linkage, organize the connection of social security-related contents in different audit projects, and form a full-chain penetrating audit covering the central and local governments and running through all aspects of social security fund raising, distribution, use, management and investment operation. We should make full use of internal audit resources and give full play to the role of internal audit. According to the needs of audit project implementation, we can purchase audit services from the society as required.
(eight) adhere to the strict investigation of the actual report, improve the audit results reporting and sharing mechanism. Audit institutions at all levels should report the comprehensive situation report of social security audit projects, audit important information and other audit results to the higher audit institutions. The comprehensive report of social security audit projects should reflect the overall situation of the audit object and the main problems, deeply analyze the reasons from the aspects of institutional obstacles, institutional defects and institutional loopholes, and put forward operable and targeted audit suggestions, so as to facilitate the competent departments and audited units to study and implement them. For social security audit projects organized by audit institutions at higher levels, we must strictly implement the reporting system for major issues such as important audit situations, major violations of discipline and law, and handling situations, and report the work summary of social security audit projects in the region to audit institutions at higher levels in a timely manner. Audit institutions at higher levels should strengthen the summary analysis and comprehensive utilization of audit results such as social security audit reports and audit information, and establish a smooth and efficient communication and coordination mechanism between audit institutions to realize information sharing and multi-purpose under the premise of meeting confidentiality requirements and following prescribed procedures.
(9) Strengthen rectification and supervision, and effectively promote solving problems and treating both the symptoms and the root causes. In the audit, we should insist on promoting, reforming and building while auditing, promptly supervise and inspect the rectification of problems found in the audit, promote the audited unit to compact the main responsibility of rectification, strengthen the supervision and management responsibility of the competent department, and ensure that the rectification of problems found in the audit is in place. For the problems found in the audit, it is necessary to clarify the main body responsible for rectification, and put forward rectification requirements in a scientific, reasonable and classified manner. Focus on solving the problems at the decision-making level, and strive to promote the competent departments to improve policies and systems; Insist on treating both the symptoms and root causes of the problems at the implementation level, not only to supervise accountability, but also to promote the improvement of the system, form a long-term mechanism, and achieve source governance. We will improve the relevant working mechanisms such as briefing, information provision and clue transfer, and do a good job in organic communication and coordination with discipline inspection and supervision, patrol inspection, supervision by the National People’s Congress, judicial supervision, party committees and government supervision, so as to promote the effectiveness of audit rectification. Deepen the disclosure of audit results and rectification, and promote systematic problem solving.
Fourth, with the support of big data audit, improve the ability, quality and efficiency of social security audit.
(ten) improve the social security audit data collection and regular reporting mechanism. The National Audit Office strengthened the top-level design of social security audit data standards, collection and application, and established a normalized data collection mechanism. Local audit institutions are responsible for data collection within their respective jurisdictions in accordance with the division of labor, regularly collect social security-related financial business data and report them step by step to ensure the integrity, continuity and timeliness of the data. Relying on the construction of the third phase of the golden audit project, the data collection and analysis environment will be centrally deployed at the provincial and provincial levels to realize cross-level, cross-regional and cross-system centralized analysis of social security data; Establish a data analysis and result sharing mechanism between the special office and local audit institutions at the provincial level to improve the efficiency of data utilization.
(eleven) solidly promote the social security big data audit. Audit institutions at all levels should actively promote the digital audit mode of "overall analysis, finding doubts, decentralized verification and systematic research" in social security audit work, and comprehensively use the methods of correlation comparison, multidimensional analysis and clustering classification to carry out normalized centralized analysis of social security-related data. Highlight the analysis and verification of violations of laws and regulations, study audit ideas according to the characteristics of problems, build data analysis models, and improve the ability to find problems; Carry out special analysis around the direction of reform and development and key areas of concern, reveal the problems of signs and tendencies, and improve the ability of risk perception; Analyze the structure and trend from the macro level, systematically evaluate the overall situation and existing problems of social security policy operation, and improve the ability to judge macro trends; We will digitize, standardize and systematize the technical methods verified by audit practice, develop and build a social security big data audit model library, explore the establishment of a real-time social security audit supervision system and a networked audit model, and improve the intelligent audit ability.
Five, strengthen organizational leadership, to provide a strong guarantee for improving the efficiency of social security audit.
(twelve) improve the political position, strengthen the organization and leadership. Audit institutions at all levels and all auditors should profoundly understand and grasp the important position and role of social security "safety net for people’s livelihood security, income distribution regulator and shock absorber for economic operation", unswervingly put politics throughout the audit work, establish a correct view of people’s livelihood audit achievements, improve political judgment, political understanding and political execution, and take the improvement of people’s sense of gain, security and happiness as an important consideration to measure the effectiveness of social security audit. He is good at observing and analyzing the economic and social problems found in the audit with political vision, and solving the problems in development with reform methods and innovative thinking to ensure that it can stand the test of history and the people. Local audit institutions at all levels should shoulder the main responsibility for the implementation of social security audit projects, strengthen the guidance and restraint of planning and planning, coordinate and integrate audit resources, increase the input of audit forces, do a good job in the implementation of various planned tasks, earnestly perform the duties of social security audit supervision in their own regions, and truly be responsible, responsible and conscientious.
(thirteen) follow the mass line and carry out in-depth research audit. Social security audit should fully implement the Party’s mass line, follow the objective law of "a rising tide lifts a boat" between social security and economic development, thoroughly understand the political intention, strategic planning and practical requirements of the Party Central Committee on decision-making, systematically grasp the historical evolution, development status and reform direction of China’s social security cause, thoroughly study the characteristics and problems of social security funds, policies, projects and businesses, absorb and learn from the opinions of experts and scholars, and improve the ability to accurately reveal and effectively solve problems. Before carrying out national, regional and new audit projects, it is necessary to grasp the overall situation, clarify the audit ideas, identify the audit focus, explore the collaborative organization mode of adapting to local conditions and sub-themes, strengthen overall planning, and achieve scientific layout and targeted. The audit work plan and implementation plan should adhere to the problem orientation, highlight the key points, clarify the proportion of spot checks and spot checks, and enhance the operability and guidance of the plan.
(fourteen) strict quality control, and constantly improve the professional level. In the implementation of the audit, we should follow the flow of funds to the grassroots level and extend to the objects to be protected. We should see people, accounts and things, keep an eye on the "last mile" of policy implementation and the end of fund operation, so as to achieve a thorough and thorough review. Firmly establish the consciousness of "failing to find a problem is dereliction of duty, and failing to report a problem is dereliction of duty", dare to be more realistic, check the truth, tell the truth and report the truth. Strictly abide by political discipline, work discipline, clean government discipline and confidentiality discipline, consciously use the rule of law thinking to analyze and deal with problems, achieve procedural compliance and clear boundaries, and ensure that audit power runs on the rule of law. Further improve the social security audit system, optimize the audit operation mechanism and workflow, carry out professional training and special research at different levels and types, strengthen the training of social security audit professional team and the construction of professional ability, and lay a solid foundation for the high-quality development of social security audit.
National Audit Office
July 26th, 2021
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