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当前,我国的社会保障审计事业正沿着一条有中国特色的审计之路奋力前行。但我们也清醒地认识到,社会保障审计的理论研究明显滞后于社会保障事业和审计事业的发展,基本上处于一种零星的、分散的、无序的状态。作为我国第一部社会保障审计专著,《社会保障审计理论与实务》对中国特色的社会保障审计理论和实务进行了比较全面、系统的阐述和研究。全书分为
At present, our country’s social security audit work is proceeding along a road of audit with Chinese characteristics. However, we also clearly understand that the theoretical study of social security audit lags far behind the development of social security and auditing businesses and is basically in a sporadic, scattered and disorderly manner. As China’s first social security audit monograph, “Social Security Audit Theory and Practice” conducted a comprehensive and systematic exposition and research on the social security audit theory and practice with Chinese characteristics. The book is divided into