Research On The Case Study Of Z City's Audit Of Senior Citizen Service Financial Special Funds

With the further strengthening of the aging trend in our society,the elderly care service industry is the basis of our people's livelihood.In recent years,the sunset industry has been mentioned as a key point in the government work report.Governments at all levels have also increased their financial support for the elderly service industry.However,many weak links have exposed in the management of special funds for old-age services.The phenomenon of illegal use of special funds for old-age services has aroused great concern from all walks of life,which caused bad public opinion,and seriously damaged the credibility and authority of the government.The necessity and urgency of the performance audit of special funds for pension services have become increasingly prominent.The performance audit of special funds for old-age services not only regulates the use of special funds for old-age services,improves the quality and efficiency of the use of special funds for old-age services,but also helps to enhance the credibility of the government and promote the transformation of "service-oriented government".This article traces the research results and literature related to the performance audit of special funds at home and abroad to clarify the research ideas and specific directions of the paper.In comparison,China's research on performance audit is lagging behind without forming unified auditing standards and operating procedures.Comprehensively using theoretical analysis and case study methods,this article attempts to clarify the audit fiduciary responsibilities of the national audit agency and the public,and clearly defines the nature of building a service-oriented government objective based on public finance theory,new public management theory,and public fiduciary responsibility theory as the theoretical basis.On this premise,the paper discusses the constituent elements,development status and weakness of the special funds for the elderly service industry,and finally put forward scientific suggestions to guide practice.This article takes Z city as a research sample to conduct a systematic analysis and comprehensive study on the performance audit of the special fund for pension services.First,the paper introduces the development status of the pension service industry in Z city based on the pre-audit investigation,preparation of audit plans,discovery of audit problems,and suggestions.Then scientific process of the survey recommendations describes the specific process of the performance audit of the special fund for pension services in Z City.Meanwhile the paper extracts the problems of its performance audit work and analyzes the causes.Finally the paper puts forward scientific suggestions,such as improving the performance audit indicator system and improving the accountability system in order to provide guidance for the healthy growth and sustainable development of China's elderly care service industry.