Research On Audit Of Special Funds For Public Health Emergencies

At present our country is in the period of the outbreak of public health emergencies,as a result of public health emergencies and sudden,rapid spread rapidly and etc,to our country people’s life and health safety and economic,political and social development have caused the enormous threat and the serious harm,more to the national social governance and ruling ability put forward the major challenge.The audit of COVID-19 funding is unique,and the environment is more complex,with more external factors to consider and a higher level of attention,so the challenge is greater.At the same time,COVID-19 epidemic is a public health emergency,and the special funds for prevention and control are the focus of the audit,which is facing greater difficulty.Auditing departments should expose and investigate major illegal or highly irregular problems and pay close attention to the protection of the safety of disaster relief funds and the weak links and potential risks existing in the investigation and rescue work of the government.Reasonable use of special funds and effective supervision of special funds can help solve public health emergencies,restore the economy,maintain financial and economic laws and regulations,public health construction and social order.This dissertation focuses on the special funds audit in public health emergency as a research starting point,combed the detail about the audit of special funds and public health emergencies related references at home and abroad,this paper expounds the basic theory of special funds audit,using the specification method,literature research and case analysis,on the basis of the study of basic theory of auditing,The contents and objectives of the special fund audit are clarified,and then the contents,necessity and influencing factors of the special fund audit for public health emergencies are analyzed.Finally,combined with the audit case of COVID-19 epidemic prevention and control special funds in Y City,the implementation process and existing problems of the audit of COVID-19 epidemic prevention and control special funds in Y City were elaborated,and the specific causes affecting the audit effect were explored:The audit force supply is not smooth,the audit information communication mechanism is blocked,the special fund audit foundation is weak and the tracking audit consciousness is lacking.Through the case analysis of Y City,the case enlightenment is obtained.Finally,the paper puts forward corresponding strategies to improve the audit of public health emergency funds in Y city.A public health emergency special funds audit requirement contingency ability is very high,need to be in the field of medical health and other related work experience with the audit work,then discuss the special funds audit of public health emergency in our country,from the audit target preparation phase to the subsequent tasks phase system of special funds audit process.To a certain extent,enrich and perfect the public health emergency in our country special funds audit experience theory,finally can be concluded that the public health emergency special funds audit is the effective prevention and control of emergent public health events,the solution of powerful weapons,can effectively improve the effect of special funds use,improving audit efficiency and reduce audit risk.