Research On Performance Audit Of Public Service Special Funds

At present,China has entered the new normal of economic development,the economic and social development under the new situation,which has brought a new round of innovation drive for the development of special funds for public services.With the national government giving more and more attention to the special fund of public service and the increase of the expenditure figure year by year,how to promote the economic benefit of the special fund of public service in our country is one of the difficulties in the current government work.It also puts forward higher times requirements for the performance audit of the special audit of public service in our country.Therefore,under the current situation of expanding the scale of public service expenditure in China,how to improve the economic and social benefits of China's special funds for public services has become the focus of our government audit institutions and auditors.However,according to the analysis and Research on the current situation and problems of the performance audit of our public service special funds in recent years,at present,there are many problems in the performance audit of special funds in China's public services,such as incomplete application of audit results,not yet timely transformation of audit concepts,and backward auditing techniques and utilization methods.Therefore,in the special fund for the development of China's public service and the performance audit of the output imbalance,background is not the same,with reference to the successful experience of S municipal audit department in a road intelligent parking performance audit project,it promotes the establishment of suitable for China's public service funds performance audit system,improve China's public service funds performance audit theory and practice.This paper starts with the background and significance of the research,on the basis of consulting the relevant research literature at home and abroad,first,combines the theory of performance management and public fiduciary responsibility,and analyzes the relevant special fund performance audit theoretically;secondly,Based on the analysis of the current situation and problems of the performance audit of public service funds in recent years,this paper puts forward the theoretical framework of the performance audit of the special funds for public service in China.In order to elaborate the objectives,audit contents,audit procedures and audit reports of China's public service special funds and so on.Thirdly,this paper has carried on the example application to the road intelligent parking performance audit project completed by the audit organ of S municipal government,besides analyzing the project audit objective,the audit path and the audit evaluation and so on.Focus on the performance of the project in the rectification and audit results application.Finally,on the basis of the case study,this paper puts forward the experience of the performance audit of the special funds and corresponding suggestions for intelligent parking in S City,in order to further improve the performance audit system of the special funds for public service in China.Promote the enrichment and development of the performance audit of the special funds for public services.