Research On Performance Audit Of Government Financial Funds

It is a crucial matter as to whether the special fiscal founds are used efficiently in the progression of the Chinese economy and society and the 13th Five Year Plan,for it directly concerns not only the benefits of citizens,but also the advancement of the scientific and democratic arrangements of the government.The perfomance auditing of the special fiscal founds is a significant measure of the National Audit Office to comprehensively implement the spirit of the 18th party congress and the 13th Five Year Plan,to fulfil the related policies of the State Council,better optimize social resources,enhance the utilization coordination of the special fiscal founds,perfect budget management system at all levels,and to make sure the economic society progress steadily and healthily as a whole.However,domestic research of auditing of special fiscal founds is not full-fledged.It is currently at the stage of making introductions of advanced concepts home and abroad,tackling the basic problems of performance auditing,and is far from evolving into a systematic and comprehensive theory,therefore the gap of theory and practice is still deep.In the mean time,essential details of audit announcements from audit offices at all levels are limited,which in turn set limitations to the performance auditing of special fiscal founds research.The paper chose the investigation of performance auditing of 2013-2015 Shenzhen special fiscal founds for industrial transformation of Shenzhen city as research case,analyzed its strengths and shortcomings,drew out the essentials we need to learn from and proposed the improvement solution,with the expectation to make some breakthroughs,and to make some contribution to the development of domestic performance auditing.