Research On The Performance Auditing Of The Compulsory Education Financial Funds In Minority Areas

Since spring in 2006, we have implemented the reformation of safeguard mechanism of the compulsory education funds in the west rural. The government put the safeguard mechanism of compulsory education in rural into public finance system. We have realized the reform from "people's education by people " to "the people's education by the government". But the focus of people on fairness and efficiency of funds when distribution and use. The government invested a lot of human, material and financial resources in compulsory of education of national region. Many policy tilt to national regions, but western minority areas by history, culture, and natural environment factors, his economic development is comparatively backward. One hand the use of education funds is serious shortage, on the other hand the waste phenomenon seriously. The root of these problems lies on the lack of effective public expenditure and the supervision system. The structure unreasonable and the use of fund for compulsory education in national regions ineffective. However, our auditing on education funds in compulsory still stay on traditional financial auditing, emphasising on funds to account and disclosure the financial problems, don't play capital of benefits effectively. The traditional financial auditing cannot satisfy evaluation and reflect the government economic activities especially the need of public resource utilization. With the expansion of government spending and enhance awareness of public democracy ,people pay attention to improve the effect, efficiency and economic responsibility of government's public spending. Performance auditing arises at the historic moment, it is the inevitable outcome and advanced stage of the auditting, fulling of government responsibility supervision system. But of our performance auditing work is still in the stage of exploration, the performance auditing theory of systematic and integrated has not been formed.Therefore, this article takes Qiannan which in national regions more representat as a case.Tries to the investigation of financial expenditure for compulsory education in national regions.Understands the present situation of special capital operation in ethnic areas. And then analyzes the present situation and the problems of performance auditing in ethnic areas and analysis the cause of problems.Finally puts forward countermeasures of the problems. Take the finance capital of compulsory education in minority areas of as the main object, the purpose is to promote capital management level and the use efficiency, providing scientific basis for the government. Strengthen national unity, stable frontier and improving national relationship.This paper is divided into seven parts. Among them, the introduction part mainly introduces the background and purpose of this subject, the literature review, research ideas and methods, core concepts and related theory. The first chapter is the base of related theories. The second chapter introduces situation and features performance auditing of compulsory education financial expenditure in national regions. Selected Qiannan as a case, analyzing the status of implementation of compulsory education guarantee mechanism in Qiannan . The third chapter analyzes the problems of performance auditing in auditing evidence distortion, auditing institutions independence such aspects on the case of three field survey in Qiannan. And the case of qiannan characteristics on the common features in ethnic areas. The fourth chapter analyzes the causes of the problems of performance auditing in national regions. Chapter 5 puts performance budgeting and special auditing system in ethnic areas . Implementing the performance auditing of the budget approval process, the use of fund and after the review . In reform auditing of system in national regions, the performance auditing construction of relevant laws and regulations, auditing results public, accountability system and audit results tracking puts forward suggestions.The conclusion part puts forward the research on performance auditing of compulsory education financial expenditure in national regions which can solve the funds long-term inefficient in national regions .