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Social security fund audit, refers to the audit organs of government departments and social organizations entrusted by government departments to manage the social security fund financial income and expenditure of the true, legitimate, effective audit supervision.

The purpose of the social security fund audit is to help ensure the safety and integrity of the social security fund, promote the establishment and improvement of China's modern social security system, give full play to the economic and social benefits of the use of social security funds, to protect the rights and interests of the people's basic life, and maintain social stability.