Research On The Performance Evaluation Of The Special Fund For The Cultural Industry Of H Province By Aaccounting Firm

In order to improve the efficiency of government performance evaluation and red uce the pressure of understaffing in the financial sector,and also to further strengthen the main function of the financial budget mechanism,the Ministry of Finance propos-ed the introduction of a third-party evaluation agency to independently carry out performance evaluation.As an intermediary institution specializing in certified public accou-ntants,accounting firms have certain professional qualifications.The introduction of accounting firms to carry out financial fund performance evaluation is not only an important measure for financial system management reform,but also a positive response t-o the new budget law.However,government performance evaluation is currently relati-vely mature in areas such as Beijing,Shanghai and Guangzhou.It is still in its preliminary stage in other provinces,cities,or remote areas,and there is much room for d-evelopment.Therefore,this article analyzes in detail how the accounting firm conduct-s performance evaluation of financial expenditure,and the problems and solutions enc-ountered in the evaluation process have important practical significance.This article is divided into three parts.The first part introduces the background and significance of the topic selection,related concepts,theoretical basis,summarizes th-e relevant literature and research content and methods,development status and positiv-e effects at home and abroad.The second major part is the accounting firm's detailed and detailed analysis of the fiscal expenditure performance evaluation process combin-ed with actual cases.The third part focuses on the analysis of the problems in the accounting expenditure performance evaluation process of the accounting firm at the cur-rent stage and gives solutions.The independent performance evaluation of the account-ing firm can improve the objectivity of the performance evaluation,make the evaluati-on results more authentic,further strengthen the evaluation function,and make recommendations for the use of funds to make the use of financial funds more effective.M-oreover,the evaluation of the accounting firm can also reduce the burden on the gov-ernment management department,help relevant parties to further clarify the advantages and disadvantages,and continue to improve in future work.On the other hand,for the accounting firm itself,it can also obtain more business income from the new busi-ness of performance evaluation,and use the opportunity of performance evaluation tocombine performance evaluation with traditional audit consulting business to further e-xpand the scope of business.In addition,because the performance evaluation is relatively complex and has a high degree of professionalism,it will enable the accounting staff to learn more knowledge and accumulate experience in the process of performanc-e evaluation,and further improve the comprehensive business experience and ability o-f the accounting firm Is very beneficial for both parties.This paper hopes that Tong CPA's research on the performance evaluation of the special funds of the cultural indu-stry in H province can make provinces and cities throughout the country pay more at tention to the performance evaluation of third parties.Will make the financial expendit-ure performance evaluation system more perfect.