The Research On The Performance Audit Of The Basic Construction Of The Vocational Education In Guangdong Province

The special funds audit, performance audit research more, but of secondary vocational education basic construction funds performance audit theory and practice is still in the exploratory stage, neither the formation of mature theory system, but also the lack of abundant practical support, and this is a unique domestic problems, lack of foreign related theories and case support. Shaoguan City, as a prefecture level city in Guangdong Province, vocational education basic special funds for the construction process, also appeared above typical issues in use, combined with the positive impact of performance audit, existing in the vocational education basic construction in the use of special funds, special funds characteristics(separate accounting, special fund is special, clear objectives) and the combination of secondary vocational education, special funds, performance audit research less, Shaoguan City of vocational education basic construction funds performance audit have certain significance.This paper follows "found the problem and analysis of reasons- in contrast to the experience- proposed countermeasures," the basic idea, using the method of literature research, questionnaire survey method and comparative analysis method, explore the Shaoguan City vocational education basic construction funds performance audit. The aim is to on the comprehensive understanding of Shaoguan City vocational education basic construction funds performance audit on the basis of the status quo, and summarized the main problems existed in Shaoguan City: first, the performance audit of special funds lack of legal environment; second, special funds performance audit personnel quality does not meet your needs; third, the special funds performance audit evaluation standard is not clear, lack of operational guidelines; fourth, the current audit system defective.In view of the existing Shaoguan city basic construction of vocational education fund performance auditing problems, analyzes the reasons, combined with the city of Shaoguan, the basic construction of vocational education fund performance auditing situation, learn from the experience of developed countries, put forward some new viewpoints: first, strengthen the legal system construction of Shaoguan City Vocational education special funds performance audit the establishment of special funds performance audit; second, strengthen the basic construction of Shaoguan City vocational education special funds performance audit should adapt to create special fund performance audit of the audit team; third, evaluation system and operational guidelines to strengthen Shaoguan city basic construction vocational education fund performance audit should establish special funds performance audit; fourth, strengthen the basic Shaoguan city the construction of vocational education funds performance audit should promote the Shaoguan city government audit Work mode change. These countermeasures based on the comprehensive investigation and analysis, has certain pertinence and innovation, and has a certain positive significance for Shaoguan city construction of vocational education fund performance audit.