审核是给付社会救助与否的关键环节。科学、公正的社会救助审核,不仅有利于实现精准救助,促进社会公平,而且还有利于保障社会救助工作人员的权益。我国目前的社会救助审核存在审核主体的独立性与专业性不足、信息核对和入户调查存在困境、民主评议欠缺科学性与公正性、动态审核机制不健全等问题。为了既能高效精准地救助每一位真正有需要的人,又能有效减少骗取救助的行为,并预防相关政府工作人员滥用职权,应当建构兼顾公平与效率的数据共享与信息核对机制,完善入户调查与民主评议程序,健全动态审核机制,并逐步推行政府购买社会救助审核服务。 Audit is to pay for social assistance or not the key link. Scientific and fair review of social assistance is not only conducive to the realization of accurate relief and social fairness, but also helps protect the rights of social assistance workers. At present, there are such problems as the lack of independence and professionalism of the main body of audit, the difficulties in the information checking and household surveys, the lack of scientific and fair democratic appraisal, and the imperfect dynamic review mechanism. In order to efficiently and accurately rescue every person who really needs it, and to effectively reduce the acts of cheating and salvage, and to prevent abuse of power by relevant government officials, a data sharing and information checking mechanism that takes fair and efficient into consideration should be built to improve Household survey and democratic appraisal procedures, improve the dynamic review mechanism, and gradually promote the government to purchase social assistance audit services.