Research On Performance Audit Of Social Assistance Funds Of Yongchang

Social assistance is the state and other social subjects to suffer from natural disasters,loss of ability to work or other low-income citizens to give material or spiritual assistance,Social assistance is a basic work to protect the people 's livelihood and promote fairness.he " interim measures" of the state Council in the form of administrative regulations to co-ordinate the construction of social assistance system,for the difficult people to prepare a safety net to protect the basic life,more shows the determination of the state pays special attention to the "bottom line people 's livelihood",only the social assistance work as the sacred mission and responsibility of the government,and effectively safeguard the survival of the difficult people.The sixth plenary session of the sixteenth central Committee and the17 th national congress of the communist party of China put forward that by 2020 we should basically establish a social assistance system covering urban and rural residents." twelfth five-year plan" period is the key period to achieve this goal.The effect of social assistance is related to the reform,development and stability of the overall situation,strengthen the audit of people 's livelihood funds,to do a good job in the audit services,rescue funds safe operation,is a " stable growth,structure adjustment,people 's livelihood,grasp the development" of the concrete embodiment,is the political responsibility of the audit institutions.Firstly,the theoretical basis of the whole research is discussed.Social assistance funds let the people satisfied.Secondly,on the basis of the analysis of the status quo of social assistance in yongchang county,focusing on urban and rural subsistence allowances,this paper analyzes the various sectors of social assistance,and carries out audit analysis on the implementation of social assistance funds,procedures,funds distribution and the audience.Finally,the empirical part of this paper.This paper holds that the " 5e" evaluation system should be operated on the basis of questionnaire survey and field investigation.In the end,based on theoretical analysis and empirical results,the paper puts forward some suggestions.The research in this paper has certain enlightenment to carry out the performance audit of social security funds of YongChang.