Study On Performance Auditing Of A City Welfare Lottery

In recent years,lottery public welfare fund audit report more and more public attention,lottery development of social welfare as an important source of funds,with the continuous development of the city a lottery,and corresponding lottery revenue,expenditure and the cumulative balance of payments are also increasingly large.For such a large scale and is closely related to the vital interests of the broad masses of the people and the public welfare fund of the whole operation process of the supervision and management,became the public attention the hot spot and the focal point question,accordingly,how to ensure that the public welfare fund in economy,efficiency and effectiveness will inevitably become a city social welfare development now An extremely important subject facing the stage.Therefore,this paper focuses on theoretical issues related to the public welfare fund performance audit expansion concrete analysis and discussion,it is the beneficial attempt in the study a city public fund performance audit,to establish and improve the city a public fund performance audit supervision mechanism ensure the public welfare fund use of economy,efficiency,effectiveness has very important theoretical significance and practical significance.At present,and gives a brief introduction to the content of this paper is divided into six parts,each part of the contents are as follows: the first chapter is the introduction part.This paper outlines the research background and research significance,the domestic and foreign related research literature review and comment,and briefly introduces the writing way of thinking,research methods and the thesis framework.The second chapter,the lottery public welfare fund performance audit theory outlined.This chapter briefly introduces the performance audit and the lottery public welfare fund the basic meaning,elaborated the lottery public welfare fund performance audit theory foundation,including public entrusted economic responsibility relation theory,the new public management theory.The third chapter mainly introduces a city welfare Fund performance audit of the basic situation.Firstly,the paper introduces the lottery public welfare fund raising,allocation and investment;then introduces the performance audit procedure,method and the basic situation.The fourth chapter,and points out that the analysis of specific problems and causes existing in the current city a lottery public welfare funds performance audit.Main: lottery public welfare funds performance audit to carry out the lack of specific legal basis,has not yet formed a special audit techniques,performance audit evidence collection difficulty greatly,lack of scientific and standardized performance appraisal system of audit,performance audit resources Co.,auditor's professional competence should be improved,weak independence of lottery public welfare funds performance audit etc..Chapter five,perfect countermeasures of city a lottery public welfare funds performance audit suggestions.This chapter mainly to the elaboration and analysis of the previous two chapters based proposed to further improve the city a lottery public welfare funds performance audit of several countermeasures,including: strengthen legal construction,to create a good institutional environment for lottery public welfare funds performance audit,constructs the science reasonable welfare lottery gold performance audit evaluation system,a positive development and utilization of the lottery public welfare funds performance audit resources,powerful lottery public welfare funds performance audit personnel.Chapter six,conclusion.This paper finally,draws the basic conclusion and research limitations.