Research On Performance Auditing Of Urban And Rural Community Construction Subsidy Projects In C City

With the development of the country and the improvement of the quality of life of residents,China's urbanization process continues to advance,urban development space continues to expand to rural areas,urban and rural social governance has become an important part of national governance.In order to better fulfill the task of social governance,cities have gradually increased the proportion of special funds invested in various social governance projects.In 2017,C City invested 11.52 million yuan in its urban and rural community construction funding projects,and built 107.Community building projects.The investment of special funds for community construction projects has greatly improved the living and quality of community residents and improved the happiness of residents' lives.However,at the same time as the scale of fiscal special funds is expanded,the problem of matching the financial investment and output effects is gradually exposed.The social decision-making and implementation of the project and the social and economic benefits of the project have also become the focus of the society.At the same time,the public is also concerned about the legality and compliance of the use of special funds for finance.Performance auditing plays a role in revealing the project project and the effectiveness of fund use in the process of using the special funds,so that the use of special funds can be more economical,efficient and compliant.Performance audits of C urban and rural community construction funded projects can supervise and evaluate the use and use of special funds for community construction,standardize the behavior of fund management departments and project implementation departments on fund management and use,and at the same time,sort out the entire performance audit work.In the process of development,we found the shortcomings of the performance audit work,and proposed rectification suggestions in a targeted manner,which can provide reference for other cities that carry out performance audit work in urban and rural communities.This paper sorts out the domestic and foreign literatures from the development and status quo of performance audit,content,methods,evaluation indicators and 5E theoretical research on performance audit.From the perspective of foreign literature,foreign performance auditing has a relatively mature indicator system and normative norms,and has formed a sound theoretical knowledge system.This provides a literature basis for this article.However,China's special fund performance audit is still in the preliminary exploration stage,lacking the support of relevant laws and regulations,and has not implemented specific standards and indicators for specific standards and indicators.There is less literature on the analysis of specific case performance audit processes.The research of this paper is based on the theory of entrusted economic responsibility,new public management theory and performance auditing5 E theory,and demonstrates the necessity and feasibility of financial fund performance audit.In order to further verify the theoretical basis of this paper,this paper takes the performance audit of urban and rural community construction funded projects in C city as a sample case,and describes the process of performance audit,including the situation of auditors carrying out work in the three stages of preparation,implementation and post-implementation.And focus on the problems in the process of performance auditing of the urban and rural community construction funded projects in C city,find out the causes of the problems,and then put forward suggestions for existing problems,improve the performance audit process of community construction funded projects.This article follows the basic idea of "discovering problems-finding reasons-proposing countermeasures",using methods such as literature induction and field investigation,and discovering the urban and rural community construction in C city on the basis of comprehensively understanding the performance audit of urban and rural community construction funded projects in C city.In the performance auditing process of funded projects,there are problems such as unreasonable audit process arrangement,inappropriate audit program setting,flawed audit implementation methods,insufficient audit work,and lack of auditor quality.The objective and subjective factors are analyzed.And put forward countermeasures such as reasonable arrangement of auditing process,reasonable setting of auditing plan,improvement of auditing implementation method,strengthening of auditing work,and improvement of auditor quality.It is hoped that the research results of this paper can help to further strengthen the functions of performance auditing services for people's livelihood and serving the masses,and make some contributions to supervising and guaranteeing the community's construction of funds to exert greater economic and social benefits.