Social insurance audit and social insurance fund supervision are closely related and complementary, with similarities and differences. The similarity is that both of them belong to the category of social security, and they all act in accordance with the policies and regulations of labor security, fundamentally safeguarding and safeguarding the legitimate rights and interests of the state and the broad masses of workers. However, from the microscopic point of view, their main position, work norms, work objects, work contents and objectives and tasks are different. Specifically:

(1) The working theme is different. The main body of social insurance audit is the social insurance agency; The main body of social insurance fund supervision is the administrative department of labor security.

(2) The specifications of the works are different. The working standard of social insurance audit is mainly based on the "Audit Measures"; The work norms of social insurance fund supervision are mainly based on the Measures for Administrative Supervision of Social Insurance Fund (Order No.2004 of 2004 1 Month 15). Ministry of Labor and Social Security 12).

(3) The main objects of work are different. The object of social insurance audit is the units and individuals who participate in social insurance and enjoy social insurance benefits according to law; The objects of social insurance fund supervision are social insurance premium collection institutions, social insurance payment institutions, social security fund management institutions and operating institutions.

(4) The main contents of the work are different. The main content of social insurance audit is the collection of social insurance premiums and social insurance benefits. The main contents of social insurance fund supervision are social insurance fund income households, social insurance fund expenditure households, social insurance fund financial accounts and other accounts related to social insurance funds, including social insurance fund budget implementation and final accounts, social insurance fund collection, expenditure and balance.

(5) The objectives and tasks of the work are different. The goal and task of social insurance audit is to better implement the social insurance policy, protect the legitimate interests of the state and the broad masses of workers, ensure that social insurance premiums are fully receivable, and avoid or reduce the losses of social insurance funds by exposing the problems of the insured units hiding the number of insured persons, the payment base, underpaying social insurance premiums, and the insured units or individuals defrauding social insurance benefits. The goal and task of social insurance fund supervision is to standardize and resolve the management risks of social insurance funds and ensure their safety and integrity. (Excerpted from "Answers to Social Insurance Fund Supervision Policies" edited by the Social Insurance Fund Supervision Department of the Ministry of Labor and Social Security)