Research On Performance Audit Evaluation Index System Of Special Funds For Public Cultural Services In T City

With the acceleration of the process of building a well-off society in an all-round way in China,the public cultural service system is gradually recognized at the institutional and practical levels,especially the main contradiction in China has been transformed into the contradiction between the people's growing needs for a better life and the unbalanced and inadequate development.The public cultural service has been endowed with newer and richer connotation,and more attention has been paid to the people's cultural needs.Therefore,the research on the performance audit of special funds for public cultural services in the new era has become the focus of public cultural services,and the research on the performance audit evaluation index system of special funds for public cultural services has become the focus of performance audit of special funds for public cultural services.Focusing on the research theme of performance audit evaluation index system of public cultural service special funds,this paper takes T city public cultural service special funds as the research object,analyzes the problems and challenges of performance audit evaluation index system,and clarifies the research significance of this paper.From the perspective of new public management theory,public entrusted economic responsibility theory and "4E" theory,this paper introduces the particularity of the special funds for public cultural services,performance audit and performance audit evaluation index system in detail.Then,taking the special fund for public cultural services of T City as the research object,this paper analyzes its current practice,existing performance audit evaluation indicators and existing problems.According to the characteristics of relevant policy documents and special funds for public cultural services,a set of performance audit evaluation index system is rebuilt,and a multi-level evaluation index system composed of one general target layer,four target layers,ten index layers and several sub index layers is constructed.AHP is used to distribute the weight of the index,and efficiency coefficient method is used to deal with the index dimensionless.Finally,the evaluation index system is applied to the special funds of public cultural services in T city to test the rationality of the construction system,so as to provide a reference for T city to implement the performance audit of special funds of public cultural services,improve the quality and efficiency of audit,and select performance audit evaluationindexes for other special funds of culture.