The Research On Performance Auditing Of Preschool Education Special Funds In H City

In order to promote the implementation of the universal two-child policy and meet the public's demand for preschool education resources,the central and local governments have increased investment in preschool education in recent years,accelerated the supply of preschool education resources in the form of various special funds,and committed to solving the current structural problems of "difficulty in kindergarten admission" and "high cost of admission".However,there are many problems in the establishment,distribution and use of special funds for preschool education,such as misappropriation,embezzlement,retention,low efficiency,and even some illegal behaviors such as making up projects to cheat special funds.The implementation of performance audit of special funds for preschool education is not only conducive to revealing the problems in the use of funds,supervising the operation of power and urging government departments to actively fulfill their responsibilities,but also an important embodiment of promoting the solution of livelihood issues.Around the auditing authorities began to pay attention to the preschool education special funds audit,focus on the supervision and inspection a kindergarten education policy implementation,capital allocation,project implementation,etc.,in a timely manner to reflect in the process of using capital allocation problem,and put forward rational suggestions on auditing,to further improve the preschool education in the school system and mechanism,promote expansion of preschool education resources,solve the preschool education fairness difficult problem has a guiding role.Therefore,the case study of performance audit of special funds for preschool education is carried out to analyze the existing problems and causes,than proposing improvement measures.On the one hand,it provides references for practical work of performance audit of special funds for preschool education,and helps to standardize funds management,improve funds performance,and improve the preschool education system.On the other hand,it extends the research scope of education special funds audit and enriches the theory of performance audit of special funds.Research idea of this paper is to use the existing performance audit theory research results at home and abroad,combined with the H city preschool education special funds performance audit case,problem oriented,explore the problems existing in the practical work of performance audit,further analysis of the reasons,finally to find measures to enhance effect of special funds performance audit,hope to serve as a reference for the research and application of performance audit.This paper is divided into six parts.In addition to the introduction and conclusion,the second part to the fifth part is the core content of this thesis.The second part expounds the relevant concepts,characteristics and theoretical basis of performance audit of preschool education special funds.Its characteristics include multiple objectives and large amount of audit data.The content of performance audit covers a wide range.And the methods of performance audit are flexible and varied.The third part introduces the basic process of preschool education special funds performance audit in H city,puts forward the main problems.The control over prior and ongoing audits is inadequate.The effect of standardized management of performance audit engagement process is not high.The fairness index and environmental index of performance audit is absent.The application of informatization technology of performance auditing is restricted.There are weak links in the rectification and application of performance audit results.The fourth part analyzes the main reasons for the problems in performance audit from the perspectives of audit subjects,auditor arrangement,audit methods and audit system.Performance audit project team members have a single professional background.The audit team lacks information audit ability.The methods of performance audit data collection and analysis are backward and the degree of comprehensive informatization is not high.The management method of performance audit site and the audit system of performance audit rectification and accountability are not sound.Performance audit evaluation index implementation rules are missing.The fifth part puts forward suggestions to improve the performance audit of special funds for preschool education,and suggests the city to formulate operational guidelines for performance audit and standardize the audit of preschool education funds.Improving the work system of auditing according to law and enhance the independence of performance auditing.Formulating and implementing "H municipal audit bureau audit site management measures" to improve the standardized management effect of business process.Improving the audit index of preschool education funds performance and deal with the shortage of some indicators.Making innovations in performance auditing techniques and methods for special funds for preschool education,and solving problems such as inadequate control of pre-audit and in-process audit,and narrow application scope of information means of performance auditing techniques.Strengthening the construction of the talent team of performance audit to cope with the practical difficulties of the single professional background of the staff in the performance audit project team of preschool education funds and the lack of personnel with the ability of informatization audit.Formulating a mechanism for joint rectification by relevant departments,include the rectification results in the government assessment,using various forms to strengthen the announcement of audit results,strengthening law enforcement of audit accountability,and strengthening the audit rectification.