Performance Audit Of Emergency Relief Funds And Materials Research

After the 2008 Wenchuan Earthquake, the whole community donated to the disaster area immediately. Because the time of the emergency relief supplies were raised in hurry and the disaster areas were dispersed and the needs of the victims were emergency, then many problems such as the not timely allocation, the inefficient use and waste, mismanagement of the relief funds etc were exposed. Because the emergency relief funds are related to"people's livelihood", In order to ensure a safe and effective use and management of relief funds and materials, audit Institution as the national legal supervision department of our country must play its important role in supervision and urgency. Accordingly, some scholars made some research on emergency relief funds and materials, but few made research from the perspective of the performance audit to conduct a comprehensive systematic analysis and research on emergency relief funds and materials.Currently, the performance audit is prevail worldwide, most of the auditing projects in Britain, the United States, Canada and other countries belong to the performance audit. China, as part of the world economy, should follow the trend to develop performance audit. In recent years, audit institutes of our country explore and implement performance audit actively,and the highest and decision-making layer of national audit has pointed out the future direction of our audit, therefore performance audit is bound to become the mainstream in the near future audit work. In this environment, the performance audit of emergency relief funds and materials will also play a vital role.For these reasons above, the paper adds the concept and methods of the performance audit into the general audit of the emergency relief funds and materials. While paying attention to review the compliance and legality on management and use of emergency relief funds and materials, it adds the higher level requirements such as economy, efficiency, effectiveness, justification and transparency. Firstly, the paper makes a comprehensive comb about the present research situation of home and abroad, and researches related theories of emergency relief funds and materials performance audit. Meanwhile, it analyzes the current related status of performance audit of emergency relief funds and materials. Secondly, on the basis of analyzing the differences between general audit procedures and performance audit program in emergency relief funds and materials, the paper constructs the five steps of the performance audit in emergency relief funds and materials, and makes detailed analysis and explanation about the contents of each step. Finally, the paper makes a preliminary research about the evaluation index system and evaluation methodology of the performance audit.Through research, the paper argues that China's current management problems of emergency relief funds and materials cannot be resolved by the general audit. In order to evaluate the performance of the relevant administrative departments, the concept and methods of performance monitoring must be added. This article expects to make some contributions to the development of performance audit by further discussion and study on these issues.