The Research On Performance Audit Of Technology Fund

Technology funds is the basis for research funding. It includes direct state funding for science and technology activities and indirectly support mainly through market mechanisms to and tax policy and other relevant scientific methods to allocate resources. Including cutting-edge research techniques, social welfare and other public scientific and technological research activities. In today’s world, technology has become a measure of the level of a country’s comprehensive national strength and growth potential of the important indicators, many developed countries have invested heavily in technology development in order to maintain their leading position in this field. In recent years, the central government funds to support scientific and technological development of the rapid growth, the scale has been considerable. However, if a satisfactory return of investment of these funds can go to the still unknown. Therefore, the issue of performance technology funds gradually attracted people’s attention.Performance audit is also called "3E audit", it is conducted by the audit authority to evaluate the economy, efficiency and effectiveness of the government’s public management activities, and to make relevant recommendations for the government to improve public management according to the problems that performance audit activities have found. Performance audit has become a more and more popular audit model of national audits. At present, China has begun to conduct performance audits about science and technology funds. But despite some success has been achieved, traditional audit is still the major audit choice, the audit quality cannot meet the requirements of the community and the government.Important role of science and technology in national economic development, rapid growth of the proportion that science and technology funds in the government budget expenditure and the status quo of technological development funds performance audit, all above put forward higher requirements on the government audit departments to strengthen the science and technology fund performance audit. Therefore, the audit authority must further study the current mode of technology funds performance audit in the current economic and social situation, and make better service for the state to make a rational technological development plan.Despite the many areas have begun to science and technology fund performance audit, the attempt has obtained certain achievements, but at present, the overall situation of the science and technology fund performance audit in our country is not satisfactory. Specifically, there are still lack of audit, focus too much on the goal of legitimacy, audit depth, and the imbalance of the development level of deferent areas, need to make improvement. Therefore, summarize the current situation of science and technology fund performance audit in our country, and puts forward corresponding countermeasures, has a strong practical significance for the development of science and technology fund performance audit, can greatly promote the development of our science.This paper reviews some of the characteristics of technology funds, and compares the difference between technology funds audits and other audits, and reviewed the development of science and technology fund performance audit in China, summarizes the science and technology fund performance audit of the deficiencies in our country, and combining with case analysis..On this basis, this paper puts forward some Suggestions on development of science and technology fund performance audit in our country, first is to pay attention to the regulation of the effectiveness of management system for science and technology and promote science and technology system reform, Second is to strengthen the whole process of science and technology funds audit, deepen scientific capital management, third is deepen the audit content and pay attention to the audit of the key projects, four is to pay more attention to performance, especially the output of scientific research project; Fifth, increase the power of audit, narrow the gap between regions.