国际比较视角下中国社会保险稽核现状及对策——基于HistCite图谱量化分析
首都经济贸易大学, 劳动经济学院, 北京 100070
| 摘 要： | 社会保障制度作为社会发展的“稳定器”；经济发展的“助推器”；居民收入的“调节器”，在人们的日常生活中扮演着重要角色。社会保险基金的应收尽收和应付尽付是社会保障制度实施的重点，也是社会保险稽核最重要的目的。本文首先使用HistCite软件，分析全球研究社会保险稽核的现状及趋势，找到社会保险稽核领域的研究热点与重要的权威文献，分析权威文献中社会保险稽核的最新方向与措施。然后分析我国社会保险稽核工作当下的操作阻力和环境阻力，并通过社会保险稽核的国际比较，找出削减社会保险稽核阻力的可行措施。最后，基于我国中国社会保险稽核现状，吸收借鉴国际经验和权威文献前沿举措，提出了社会保险稽核的“围稽核期”模式，有效应对中国社会保险稽核当下的问题，有利于推动我国社会保险基金的平稳运行，为国内和国际上的社会保险稽核工作提供了有效的新模式。 |
| 关 键 词： | 社会保障; 社会保险稽核; 国际比较; 操作阻力; 围稽核期 |
| DOI： | 10.57237/j.wjmst.2022.01.002 |
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收稿日期: 2022-08-18
接受日期: 2022-09-03
在线出版日期: 2022-11-01
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 |
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