Research On Public Funds Performance Audit

Audit supervision is a key component of the national supervision system, which takes the responsibility to keep the fiscal and economic order, to improve the efficiency in the usage of public funds, to promote the building of a clean and honest government and to provide protection for the healthy development of the economy and society. In recent years, research on performance audit in concepts, content, types and methods has made certain achievements, but there is a lack of systematic theoretical research. In this regard, on the basis of the summary of the theories and studies available, this article views the public funds performance audit as the main line and analyzes series of practice of public funds performance audit by using case study mainly and normative research in order to make some breakthrough in the aspects of optimizing the public funds performance audit practice.This article mainly studies the following aspects: In the first chapter, this article extracts and purifies literature on the subject of public funds performance audit in order to understand core ideas of studies available and clear the research area of this article. In the second chapter, this article explains the meaning of public funds performance audit and theory evolution. In the third chapter, this article defines the scope and the content of public funds performance audit, and sums up the techniques of public funds performance audit techniques in order to have an intimate knowledge of the particularities of public funds performance audit and lay a foundation for the practice of public fund performance audit when analyzing. What's more, this article takes the fund for the management of coal mining subsidence as a breakthrough. Meanwhile, on the basis of the macro overall situation of the development of the performance auditing of public funds, this article pays close attention to the system of practice and guidance in order to further optimize the practice of performance audit. Furthermore, it focuses on the analysis of the problems in the process of the case study of the performance audit of public funds,including staffing limits, the lags of audit, the narrows of definition and the faultiness of evaluating system. In the fourth chapter, this article proposes some strongly practical suggestions aimed at solving the problems found in the case of public funds performance audit, including establishing the mentality of talent first, establish the concept of generalized performance audit, establishing the mode of program tracking audit and Optimizing the construction of audit evaluation system. In the last chapter, this article makes a summary of the research results, and makes an expectation for the future development of public funds performance audit. Through this study, I expect to make some promotion to the development of the practice of public fund performance audit.The innovation of this article lies in the following aspects, including studying the elements, theoretical basis and the coupling relationship between the various elements of the theory from different angles and different levels to avoid incoherence existing in theoretical research and audit practice, investigating deeply on public funds performance audit practice in the form of case, studying on the framework of standardized procedures and methods. Admittedly, this article also has many deficiencies to be improved, for example, the general applicability of the results needs to be verified, the reliability and integrity of the data still has some defects and the phraseology may not suitable, etc. I will continue to update and reserve knowledge in order to achieve a more rigorous demonstration of the logic of the thesis.