Construction And Application Of Performance Auditing Evaluation System For Employment And Re-employment Special Funds

According to the development history of western countries for decades,the success of government performance auditing has enabled western governments to escape the previously heavy financial burden and the quality of public services that have been halted.The public not only regained confidence,but also paid attention to the public sector.With a significant increase,the awareness of participation in public management has also been greatly enhanced.Since the 1980 s,China’s government audit has experienced three stages of compliance,legitimacy,and performance auditing.The public has also paid increasing attention to the performance of government functions.By drawing lessons from mature government performance auditing models in Western countries,China is gradually creating a set of performance auditing system that meets our country’s specific national conditions and meets current needs.It aims to further improve our country’s government auditing system and improve government’s public management efficiency.Based on the review of related literature,this dissertation analyzes the status quo of the performance audit of employment and re-employment special funds,and finds that the performance audit of the special funds has problems such as incomplete evaluation system,single evaluation index,and limitation of the evaluation object,and then it is used.Based on existing data and practical operability,questionnaires,balanced scorecards and other methods were used to construct an evaluation system for performance evaluation of reemployment funds from three aspects: economy,efficiency,and effectiveness."Recycling rate" and "Satisfaction of the guaranteed population" and other indicators can be found based on the application of the established system in N city.It is found that N city reemployment fund performance evaluation belongs to category B as good.Therefore,it is necessary to further strengthen the special fund for reemployment.Such as the standardization of financial special funds,improve the use of special funds and effectiveness,we should improve the performance of government audit audit laws and regulations,specify the economic responsibilities of government performance audit,strengthen the quality of auditors,establish a scientific financial special funds performance evaluation standards system,etc.