摘要
随着我国经济社会的发展、市场经济体制改革的不断深化,社会保障作为社会公平的平衡器的作用日益凸显。以科学发展观为指导,认识当前社会保障发展的现状和面临的挑战,把握社会保障的基本定位,明确以民为本的新思维对于指导今后社会保障审计工作具有十分重要的意义。
Along with the deepening of China＇ s economic and social development and the market economic system reform, the role of social security as a social fair balancer has become increasingly prominent. Under the guidance of scientific development perspective, we should understand the current situation and challenge of the social security, grasp the basic orientation of the social security, and make clear the new concept of putting people first. These have vital significance to guide the future social security audit work.
出处
《广西财经学院学报》
2010年第2期79-83,共5页
Journal of Guangxi University of Finance and Economics
关键词
社会保障
审计
研究
social security
audit
study
