Research On Optimal Allocation Of Compulsory Education Funds In Chongqing From The Perspective Of Government Audit

Government audit is an expression of opinion by national audit institutions, entrusted by the people, oversight the fulfillment of public accountability of public resources administrator. Government audit, as an immune system of the economy and society, is of great importance to enhance the quality and efficiency of government work, improve democracy and legal system, and promote the healthy and orderly development of the economy and society. The scope of government audit ranges from government agencies, community groups, education, health care, to scientific research, and among others. Among them compulsory education, an important social welfare undertakings, is given priority and represents comprehensive national strength and quality. The optimal allocation of compulsory education funds plays a vital role in balancing urban and rural development of compulsory education.On the background of balancing urban and rural development, this paper explores the optimal allocation of compulsory education funds in Chongqing from the perspective of audit. The paper is divided into six parts: The first part is the introduction, mainly describing the purpose of the research,significance,backgrounds and methods. The second part is the research review, mainly defining the concepts and theories used in this paper. The third part mainly analyzes the current situations and existing problems. The fourth part mainly analyzes the reasons of misallocation of compulsory education funds, which includes lack of audit supervision, urban-rural dual structure, "the county first" responsibility system and insufficiency of transfer payments .The fifth part, commends on the optimal allocation of compulsory education funds and discusses the application of performance audit in optimal allocation of compulsory education funds. The sixth part, is the conclusion.