本书在充分把握相关研究现状、动态的基础上，阐述了养老保险基金联网审计系统建构的基础理论和主要特征，剖析了养老保险基金联网审计的目标定位、基本原理，从而界定了养老保险基金联网审计重点内容与方法体系；根据养老保险基金联网审计系统建构需求分析，探究了养老保险基金联网审计系统总体架构，涵盖基础设施层、数据管理层、基础应用层、绩效评价层和安全监管层五个层面；从审计计划、审计实施和审计终结三个阶段进行剖析，并探讨各阶段的主要程序与重点审计事项，从审计成本和审计效益两方面构建了养老保险基金联网审计效果评估指标体系，并基于“成本一效益”法测算养老保险基金联网审计项目净现值，评估养老保险基金联网审计效果。

On the basis of fully grasping the relevant research status and dynamics, this book expounds the basic theory and main characteristics of the construction of the pension fund network audit system, analyzes the target positioning and basic principles of the pension fund network audit, and defines the key content and method system of the pension fund network audit. According to the analysis of the construction needs of the pension fund online audit system, the overall architecture of the pension fund network audit system was explored, covering five levels: infrastructure layer, data management layer, basic application layer, performance evaluation layer and safety supervision layer. From the three stages of audit plan, audit implementation and audit completion, and discuss the main procedures and key audit matters of each stage, the evaluation index system of pension fund network audit effect was constructed from the aspects of audit cost and audit benefit, and the net present value of pension fund network audit project was calculated based on the "cost and benefit" method, and the effect of pension fund network audit was evaluated.（AI翻译）

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