Study On The Transfer Payments Audit By AHP-Fuzzy Comprehensive Evaluation

In recent years, the pace of reform in China's public finances is more quickly, people pay more attention to transfer payments, then the audit to the transfer payments also gradually show the significance, through transfer payments audit could effectively reveal the effects of transfer payments funds, could examine the transfer payment fund effect, such as whether it could improve the local economic development, social benefits etc, Then it could conduct the situation that all levels of government strengthen expenditure control, improved value for money, and improved governance. However, the time of our country transfer payments audit is short; there are many difficulties and problems in this practice, how to in-depth the transfer payments audit, the objective of transfer payments audit, the content of identification, the ways and means of selection, the structure appraising index of building, and so on. In that aspects there are lack of understanding of systems theory and summing up. Therefore based on the transfer payments audit in recent years, through use the outcome of the audit, summarize and upgrading the audit practice system, then "Study on the Transfer Payments Audit by AHP-Fuzzy Comprehensive Evaluation", which has great theoretical and practical significance.This paper begins from our present situation of transfer payments, Based on summarizing the practices of transfer payment audit in recent years. Applied fiscal decentralization theory, the theoretical of transfer payment, auditing and other related theories, using empirical analysis, comparative analysis, investigation method and so on. This paper defines the connotation, role and the main content of transfer payments audit, summarizes the results of transfer payments audit, Then expounds the restrict factors in transfer payments audit, Finally, trying to construct transfer payments audit assessment model by innovation the strategic thinking, in order to guide the audit practice, improving the transfer payment of funds overall efficiency.