Study On Chinese Government Performance Audit Of Specific Funds

In recent years, the proportion of the government specific fund expenditure in finance expenditure gets bigger, but the effect is not ideal, and there are many questions such as not focusing on economic, social and ecological benefits. The focus point of public on specific fund expenditure has changed from legality to economic benifits.In the above context conditions,traditional financial auditing can no longer meet needs of the development of audit environment.It is an urgent need to strengthen government performance audit of specific funds, and play an effective oversight role for government efficiency in the use of special funds management and other aspects.The article researches government performance audit of specific funds on the basic of public accountability theory and new public management theory,using standard research method and comparative study method.First,by learning the relevant literature,the article expounds the basic concepts and theories of performance audit of specific funds;second,by the statistical analysis of audit announcement from 2013 to 2015 on the Audit Commission website, the writer summarizes the questions that exists in the government performance audit of specific funds;third,the writer analyzes the characteristics of the performance audit of specific funds in the United States, England and Australia where the performance audit of specific funds is carried out better, summarizes the advanced experience of their success,gets useful enlightenment for performance audit of specific funds in our country;Finally, by analyzing the questions of government performance audit of specific funds in China and the advanced experience in foreign countries,the article puts forward some policy recommendations to promote the government performance audit of specific funds.By using horizontal comparison method and vertical statistical analysis,getting some new discoveries of government performance audit of specific funds is the main contribution of this article.Studies have found that China's current government performance audit of specific funds is still using the traditional financial audit mode of thinking,but there are big difference between government performance audit of specific funds and traditional financial audit in the system requirements,personnel quality requirements and methods,principles,procedures,which is the fundamental reason why government performance audit of specific funds develop slowly.Based on the findings,the writer puts forward specific policy recommendations,that make an important role in promoting the development of government performance audit of specific funds. Limitations of this article is that the study is not profound and detailed enough.Researches on government performance audit of specific funds can be carried out on specific details in the future and make more operational countermeasures and suggestions.