Presently, remote-network-based social security audit has become the development direction of social security audit, but there are some disadvantages, such as the heterogeneous opacity of the social security database, the inefficient performance of resource utilization.

By probing into the theoretical history of social security accounting and comparing China s social security system with west s, the article states the characteristics of China s social security accounting: the variety of accounting, and the specialization of the accounting balance formula and bank accounting, and also analyses the contradiction in China s social security accounting.

So it is necessary to attach great importance to the construction of social security statistics during the process of building a harmonious socialist society.