Research On Performance Audit Of Special Funds For Elderly Care Service Industry

With the deepening of the ageing population in China,the retirement service industry,which is based on people's livelihood,has gradually become the focus of the annual work report,and the proportion of fiscal funds at all levels has also increased year by year.However,there are still many problems in the use and management of special funds for the elderly care service industry.Various illegal and non-compliance phenomena have gradually caused the attention of the higher authorities and the public to the supervision of special funds for the elderly care services industry.Therefore,it is particularly important for governments at all levels to actively carry out performance audits of pension fund special funds.This will not only improve the efficiency and effectiveness of special funds for the elderly care service industry,but also increase the credibility of the government and enhance the authority of auditing supervision,which has a positive and practical significance.The paper reviews special financial funds and relevant domestic and foreign literature research on the content of performance audit.A late start in the field of performance audit at home.Auditing laws and regulations and make detailed provisions for performance audits.The specific auditing standards for the special funds for the service of the aged are more lacking and forms a unified standard.There are relatively mature standards and norms for performance auditing abroad.Canada,Australia and the UK have already incorporated them into the audit law.It can be said that a relatively complete theoretical system has been formed.This provides a reliable literature basis and research ideas for the academic research of this article.Based on the theory of public finance and the theory of public trustee responsibility and the theory of new public management and it combs the relationship between the state audit institution and the public's trustee responsibility and establishes the essential goal of a service-oriented society.And on the basis of these three theories,the components of the special fund performance audit of the elderly care service industry are analyzed.Further discuss the status and problems of the performance audit in thethe performance audit of the elderly care service industry is highlighted.Finally,the paper takes the example of the special fund performance audit of the aged service industry on the LZ city program as an example.After a preliminary introduction to the basic situation of the service industry in LZ City.The audit process and conclusions are described in detail from the audit investigation,plan formulation,problem discovery,and investigation proposals.Then the problems in the performance audit are summed up from the actual cases and the causes are analyzed.Through case study and analysis,the purpose of this paper is to provide suggestions for the improvement of the evaluation index system for the performance audit of the special funds for pension services industry and the strengthening of the accountability system,so as to promote the rapid development of the elderly care service industry.