Research On Performance Audit Of State Owned Land Transferring Fees In XX City

It has been more than 30 years since Reform and opening up,the land resources cannot be recycled,the use of land resources and management of land-transferring fees is facing a series of deep-seated problems.as an important way of supervising using financial capital effectively.Government land-transferring fees performance audit play an important role in promoting the implementation of policy on the countryside,agriculture and farmers and land policy with the maintenance of financial law.XX City conduct performance auditing on land-transferring fees from 2013.National Audit Office "2008 to 2012 audit work development plan" put up:"to 2012,all the audit project need to carry out performance audits every year "However,the performance auditing of state-owned land-transferring fees is still in the exploratory stage,there is no ready-made experience can learn from.Therefore,it is of great theoretical value and practical significance to conduct a systematic study on the performance audit of state-owned land-transferring fees with scientific theories and methods.Combining with the practice of land-transferring fees audit and the requirements of performance audit,this paper adopts the method of case study and survey research.Linking theory with practice,elaborated the background and current situation of our country in carrying out the performance auditing of land transferring fees.Combining with a case in the land transferring fees performance audit,the paper introduces the segments,methods and results of performance audit of government land-transferring fees,depth analyzing the existing difficulties and problems of performance audit of land transferring fees.For example,large consumption on the audit resources,evaluation standard is not perfect and inadequate human resources management of audit institutions and so on,the paper puts forward the proposal to further adjust the audit approach:(1)planning part of the audit outsourcing Scientific,using bidding to select specific partners.(2)improving the performance audit methods,mainly based on the investigation and research,and the appropriate use of field investigation and tracking method.(3)Improving the performance evaluation index system of land-transferring fees,and establish the performance evaluation system of horizontal and vertical comparison.(4)To strengthen the management and integration of human resources of audit institutions,establish the audit talent pool,and cultivate the mature audit talents.so that the land-transferring fees performance auditing is more comprehensive,pertinence,validity and competitiveness,which make the audit products provide better service for the government's macroeconomic policy.