Social security audit simply means that social security agencies check the payment of social insurance by employers. It has the functions of promoting the collection and payment of social insurance funds, preventing the loss of social insurance funds, promoting fair competition among insured enterprises and improving the quality of social security management.

Its ultimate goal is to safeguard the legitimate rights and interests of the insured, so as to ensure the smooth implementation of social insurance benefits in accordance with national laws, policies and regulations, and play a very good role in maintaining the stability and development of social insurance.

The content of social insurance audit: through auditing the number of insured persons and the payment base of employers, we can curb the act of stealing social insurance premiums and promote the collection of social insurance funds; By reviewing the qualifications and standards for receiving social insurance benefits, investigate and deal with fraudulent social insurance benefits to prevent the loss of social insurance funds; By auditing the payment of social insurance premiums by payment units and individuals, we will ensure that social insurance premiums are paid in full and on time and in accordance with regulations, and improve the quality of social insurance management;

Improve the recognition of social insurance by publicizing social insurance laws and policies; By standardizing the payment behavior of insured enterprises, we will create an external competitive environment of fair participation and promote fair competition of insured enterprises.

legal ground

People's Republic of China (PRC) Social Insurance Law Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance to protect citizens' right to get material help from the state and society in the event of old age, illness, industrial injury, unemployment and maternity.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.