Research On The Performance Tracking Audit Of Special Funds Of The Government Finance

With the gradual deepening of the national financial reform,the government audit has changed from the traditional compliance audit to the performance audit,and the necessity of this transition is increasingly obvious in the process of government audit.The performance audit of financial special funds plays a major role in audit theory,and is deepening to institutionalization,informatization and performance management which.However,there are many mistakes in the practical work of the financial special funds in the use of management,and these mistakes show frequent prohibition and frequent recurrence,causing the attention of relevant departments of government and researchers.At the request of the national audit office,based on the current audit management level,the audit should achieve the effect of promoting the use of funds,improving the use performance and effective supervision of the special financial funds.Therefore,this study is of great significance to enrich the improvement of audit theory and audit practice.This study takes the use of special funds as the starting point,combs the existing domestic and foreign literatures and research results,and uses literature research,case analysis and comparative research to focus on the problems of audit performance of government finance special funds.Firstly,the theory of performance audit and tracking audit is expounded,and the theory of principal-agent theory,new public management movement and target-result orientation theory of new institutional economics are expounded as theoretical basis,and the theoretical research on the topic is studied deeply.Secondly,the operation mode of tracking audit is introduced,and the difference between it and the post-audit is compared,and the outstanding advantage is obtained.Finally,the author chooses the representative case of the A province government government project,summarizes the problems found in the audit of the government special fund performance audit and makes the cause analysis.It is of great significance to guide the use of government financial funds by proposing the countermeasures to improve the audit performance of government finance special funds for different causes.