Analysis In Problems And Countermeasures Of Special Funds Audit Management

With the deepening of the reform of public finances, and gradually im proving in the institutionalization, informationization and performance on the fiscal special funds management, the audit found that the specia l funds in the process and the use of management problems are repeated again and again to appear. These problem s have caused great concern in the comm unity and academia. In 2014, the role of the Audit Commission published "About ef fectively play the role of audit and supervision to promote stable and healthy economy a number of opinions" which called for the audit to play a "special funds to promote standard use", "to promote the use of funds to improve the financial perform ance". Under the current status of audit management, audit and supervision should give full pl ay to the role of special funds; the search for special funds audit management is necessary and meaningful.This paper uses the resear ch method of the combinati on of investigation study, normative study and p ositive study. Starting with two in terrelated and indepen dent management of the line runs: special funds management status and audit m anagement status, Combined with the ac tual situation S City, the use of financial data, audit data, audit and investigation data, using inductive and deductive, This paper summarizes the management situation, and reasoning about causes of the st atus quo generated. First of all, revealing three reasons of the current special funds management problems of: First, accountability is not severe, "power" and "res ponsibility" unequal, resulting in special funds appear "concerned about access to funds, i gnoring the effectiveness of funds". Second, the m ain responsibility is not clear, inter-department coordination is not in place, highlighting the funds tran sfer process "concerned funds flow, ignoring the efficiency of funds "; thir d, the allocation of funds out of the actual demand, reflecting the allocation of funds by "c oncerned about political achievements, ignoring the public interest". Secondly, the paper according to the audit management status, conducted from the difficulties of special funds audit m anagement and stress audit f acing analysis, qualitative analysis of the m ain methods of quantitative data analysis for the auxiliary method, revealing local audit Managem ent coverage inadequate surface, inform ation not fully grasp, lack of work planning, auditi ng problem is not satisfactory, and then summed up the three major factors restricting the audit work: System and the system is imperfect, the development of information technology is not in pl ace and high-quality talent is not enough. Finally, the authors combined the management of special funds, the use of audit management theory, formulated a set of suggestions for local developm ent in line with the status quo: From the sy stem perfect, strengthen com munication and information transfer began to improve external audit environment. Establish a scientific audit management, including building On-Line-Auditor system(OLA), the audit project planning and classification rolling plan, the implementation of combined audit approach, the use of "participatory" auditing practices, and implementation of performance audits. Through the audit quality control, the use of audit results, and the establishment of the personnel system, the audit departments to improve internal audit environment.