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Strengthening the social security fund management and supervision, improve the social security system , build a socialist harmonious society is an important task . Our party from building a moderately prosperous society and create a new situation of socialism with Chinese characteristics , reflecting the broad masses of the fundamental interests and common aspirations . Pension and health insurance funds in the Social Security Fund is an important part . It affects the number of broad , covering a wide area , it is close to the people , tied to the public . Is the people's \Pension and health insurance funds involves a lot of cash flow , involving the vital interests of the majority of people involved in government, business, individuals and shared responsibility between different groups and interests adjustments. Therefore, the social security fund security situation and operational performance , is related to the fate of the people and the stability of the state of the event, to promote coordinated economic development , building a harmonious society , has very important significance. Has become a modern social science and social security practice a real problem to be solved . In this thesis, complete the following five aspects: the first part is an introduction, includes four aspects : Questions , purpose and significance of research methods , the paper's basic content and frame structure. The second part from the social security fund , pension and health insurance funds generated , meaning , pattern, content to obtain a theoretical basis , and strive for social security funds to conduct a comprehensive exposition of the theory and study . The third part focuses on the Panjin pension and medical insurance fund management status , select Panjin pension, medical insurance audit problematic case studies. Panjin combined pension, medical insurance fund management practice , analysis of existing problems. The fourth part , from the social security fund audit perspective , focusing on macroeconomic policy and government from the national audit institutions at the micro- management, strengthen the pension and medical insurance fund management response. The fifth part is conclusion and further work .
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