The Research On Fiscal Special Funds Performance Audit Of City LS

With the development of economy,auditing becomes more and more important.Since reform and opening up,the government audit especially the performance audit has prospered in our country and made great achievement with national economy growing fast,the increase in public spending,and enhance democratic awareness among the public and the transition of the government service concept.State Auditing Administration improves related laws and regulations of performance audit,makes a long-term planning to performance audit at the Fifth Plenary Session of the eighteenth Central Committee.Local audit institutions take actions that suit local circumstances with the most suitable way of performance audit.Performance audit,to a great extent,improves the government credibility,optimizes the allocation of social resources.Performance audit encourages the public to actively participate in the supervision of the power of the government and makes the government really serves people.This thesis mainly adopts empirical study,literature research and case analysis so as to prove the conclusion intuitively.Aiming at fiscal special funds performance audit by literature research,I widely collect,read and analyze all kinds of domestic and foreign periodicals,doctoral dissertation,conference papers,etc.On the basis of the study of a large number of literatures,I get unique research perspective and research idea of fiscal special funds performance audit.On the basis of definitions of relative concepts to fiscal special funds performance audit,this thesis studies LS city as a case.This thesis introduces and analyzes a fiscal special funds performance audit case called skynet project of City LS.I point out some deficiencies and analyze them deeply,then conclude countermeasures and suggestions to improve fiscal special funds performance audit some for local audit institutions.Since fiscal special funds performance audit of LS city began in 2012,it has made a preliminary progress.It has improved the efficiency of the use of fiscal special funds to a certain extent,strengthened the management and control of fiscal special funds,and improved the operating efficiency of the government.However,with the advancement of fiscal special funds performance audit work and the enlargement of audit scope,many problems occur,especially when it comes to the grass-roots government of counties and districts.From the overview of fiscal special funds performance audit of LS City,this thesis focuses on its working process by tracking survey,especially the performance audit stage of preparation and implementation.Fiscal special funds performance audit of LS City exits some problems.The process of performance audit isn't normative.The audit content avoids the important points and dwells on the trivial.The evaluating indicator system of performance audit is imperfect.Both the results unclassified reporting system and the results accountability system are deficient.Then,I analyze the main causes from these problems of fiscal special funds performance audit in LS City by the methods of theory study,comparison analysis and survey research.This thesis argues that some driving factors contribute to the problems of fiscal special funds performance audit of City LS.The independence of performance audit is insufficient.It can't be ignored that the audit system and audit organization is imperfect.Besides,relevant laws and regulations are not sound.The quality of auditor fails to meet the needs of performance audit.The audit method is lagging,etc.According to domestic and foreign experience of fiscal special funds performance audit in developed regions,combined with the current situation and the analysis of the reasons for problems of fiscal special funds performance audit of City LS,this thesis puts forward some countermeasures to improve fiscal special funds performance audit of City LS in the last part.In the first place,it is important to optimize the fiscal special funds performance audit circumstances,especially the legal circumstances,to make audit work has laws to go by and rules to observe.In addition,it is necessary to strengthen the audit independence,to improve the independence of the audit organization structure in particular.Under the existing political system,this practice can prevent local government from interfering with fiscal special funds performance audit and affecting the audit results as far as possible.They can improve fiscal special funds performance audit independence from the aspects on audit funds and personnel appointment.Moreover,they should reinforce the construction of fiscal special funds performance audit team,enhance the professional competence of auditors and establish a diversified audit team.The entrance of the talent and personnel training are supposed to reinforce to ensure the quality of fiscal special funds performance auditors can match the task.Finally,audit institution has to establish unclassified reporting mechanism and improve results accountability mechanism of special funds performance audit so as to make sure the use of audit results is rational.Meanwhile,establishing rational encouragement and restrained mechanism will fully arouse the enthusiasm of auditors and promote the efficient operation of the whole audit system.From the exploration of fiscal special funds performance audit of City LS,this thesis is trying to provide a new thought and evidence to improve fiscal special funds performance audit system of local government.The theory of performance audit and government audit can be enriched by systematic and comprehensive description of fiscal special funds performance auditing which will provide certain help for fiscal special funds performance audit practice.