Research On Performance Audit Of Educational Finance

With the economic and social development and increased demand for public products, a certain degree of long-term shortages and imbalances on our fiscal funds exists. The pressure on fiscal funs in support of social development will increase. Meanwhile, in the reform process of China's fiscal institutions, how to regulate and restrict the behavior of the government departments concerned, so that the true role of fiscal funds and resources to play the greatest social and economic benefits, become an important issue to solve.By performance auditing, the transparency of public sector activities can be enhanced and the quality of public services can be significantly improved, which effectively protect the interests and values of the public. However, China's Government Performance Auditing is still in its initial stage, and the majority of research focused on the theoretical aspects with very few practical studies of individual cases. At present, the standard of performance audit is not perfect, the audit resource is limited, the quality of auditor is not enough and performance audit of public works lacks criterion. So we need a system analysis and discuss on the public fiance performance audit. And we need to improve the existing the problem from practice. In the present thesis, we shall make a systematic and thorough study of government auditing theoretically as well as practically.The thesis is organized into 6 chapters as follows.In Chapter 1, we give a brief introduction to the state-of-the-art development around the world on government performance auditing, including related theoretical frames, from which we also draw forth the motivations for the motivations for the current study.In chapter 2, to introduce the conception and correlation theories of expenditure performance audit which includes content of finance expenditure, concept of performance audit and theoretical principles of expenditure performance audit,etc. In chapter 3, to describe the current status of performance audit in China. Mainly emphasis review the construction process of audit regulation, and analysis the general status of performance audit practice, especially made a detailed introduction of performance audit practice in Shenzhen which is the first city in China to conduct performance audit. On this basis, it's summarized the universal problems existing in finance expenditure performance audit, and proposed the necessity and significance about advanced refinement of finance expenditure performance audit.In chapter 4, to introduce the mature experience of performance audit practice in developed countries,such as the USA, the UK, and Australia. According to practical situation, it concludes some revelations on performance audit for China practice.In chapter 5, taking the finance expenditure performance audit of Guangdong Museum of Chinese Medicine as the example, this paper defined the target of performance audit, constructed a index system for performance appraisal, and evaluated the indicators one by one, then it draw a conclusion and made a proposal on audit, In the end, through audit practice, it showed the thought and main program for developing performance audit practice,so as to get revelations form the example of case.In Chapter 6, we give concluding remarks to this study and present meaningful topics for further study.