中文摘要：

社会保障资金包括社会保险基金和财政社会保障资金。财政社会保障支出已成我国财政第二支出大项，但有关财政社会保障资金审计研究文献始终难以看到。本文从政府治理视角探讨财政社会保障资金审计，提出跟踪财政社会保障资金的来源和流向，进行“一纵两横两段式跟踪审计”——“一纵”即上对下（中央对省、省对市县）财政社会保障资金转移支付的跟踪审计；“两横”即财政与社会保障业务部门、社会保障业务部门与受助对象之间的两段式横向跟踪审计，以突出其安全性、有效性、经济性审计重点，从而将我国财政社会保障资金审计纳入审计研究视野。

英文摘要：

Social security funds, including social insurance funds and financial social security funds. Expenditure of public finance social security have already become our country public finance the second expenditure main category. But for the finan- cial audit of social security funds has always been difficult to see the research literature. From the government perspective of governance, this paper explores the financial audit of social security funds, proposed tracking the flow of financial sources and social security funds. Be ＂one vertical and two horizontal two-stage follow-up audit＂ ,Under ＂one vertical＂ that the（ central ,the provincial cities and counties）financial follow-up audit of social security funds transfers;between ＂two horizontal＂ namely, fis- cal and social security business sector,the business sector and social security recipients objects the two-stage lateral tracking audit,To gives prominence to the key audit points of security, effectiveness and economy, China＇s social security funds which will finance the audit included audit research perspective.