Study On Performance Auditing Of Financial Funds

Performance auditing of financial funds has become the mainstream of the government auditing in the world. With the deeper reforms of the politics system and economy system in China, the public finance system which accommodates to the market economy has been set up and is being consummated day after day. The necessity and possibility has been seen for the government auditing to develop from financial compliance auditing to performance auditing of financial funds with the changes of the government functions and the construction of a service-oriented government, and also the development of the government auditing itself. So, there are great theoretical significance and practical significance for me to choose this subject for my thesis.In this thesis, the definition and substantive characteristics of performance auditing of financial funds are defined; the connections and differences between performance auditing of financial funds and financial compliance auditing, and also between economic accountability auditing are discussed; the social backgrounds and theoretical principles of the emergence of performance auditing of financial funds are analyzed. This thesis focuses on the two study realms which are ignored and imperfect so far in theoretical circles of China—discussing of the practice of performance auditing of financial funds, and study on the appraising system of performance auditing of financial funds—to try to make some consummations and innovations by assimilating some important research findings.First, scans into the courses of legal system construction and practical exploration of performance auditing of financial funds in the round, selectively analyzes the typical case of performance auditing on the public welfare funds from welfare lotteries in the city of Shenzhen, trying to delve the problems which are restricting the development of performance auditing of financial funds in China by using this empirical approach, and according to our practice, also referring to the successful experiences of foreign countries, advances some countermeasures and proposals to consummate our performance auditing of financial funds, which are, to build a lawmaking-type government auditing system; to advance the construction of the legal system of performance auditing to be assorted perfect; to enhance the interactive cooperation between performance auditing of financial funds and performance budget, and performance evaluation; to enhance the diathesis of auditors and the whole auditing troop.Second, discusses and structures an appraising system of performance auditing of financial funds, which includes the performance auditing type of organization (auditing subject, auditing mode, auditing method), performance auditing target and appraising standard, and performance auditing appraising index systems.