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城乡低保是社会保障的重要组成部分,城乡低保政策执行效果关系到改革、发展、稳定的大局。本文结合2012年审计署统一组织对包括城乡居民最低生活保障资金在内的社会保障资金的使用管理和政策执行情况的审计实际,从数据采集分析思路、审计数据分析模型的构建、数据分析与经验总结三个方面,对城乡低保政策执行效果审计数据模型的构建与运用进行了探讨,为更好地推动社保审计的开展,进一步完善城乡低保制度建设服务。
The urban and rural minimum living allowances are an important part of social security. The implementation effect of the urban and rural minimum living security policy is related to the overall situation of reform, development and stability. Based on the actual audit of the use management and policy implementation of social security funds including the minimum subsistence allowance funds for urban and rural residents in 2012, this paper analyzes the data collection and analysis, the construction of the data analysis model and the data analysis and experience Summarize the three aspects, discuss the construction and application of the data model of urban and rural minimum security policy implementation audit, in order to better promote the social security audit and further improve the urban and rural minimum security system construction services.