Research On Performance Audit Evaluation Svstem Of Welfare Lottery Public Funds

With the development of the welfare lottery,the number of lottery sales and the money it raises is increasing,the welfare lottery public fund having become an important source of funds for the development of social welfare and public welfare undertakings.Due to the huge scale,sensitive character and raising public concern of the fund,as well as it is mainly put into the elderly group,the disabled people group,children and other aspects of the people's livelihood,much attention has been paid to its usage.In order to ensure the welfare lottery public fund is playing a part in helping the deprived people,the government departments except to strengthen the supervision of the welfare lottery public fund through audit.However,at the present stage,the evaluation index system for the performance audit of the welfare lottery public fund has not been perfected,and the performance audit lacks a unified and normalized standard.The main research purpose of this paper is building the welfare lottery public fund performance audit evaluation system with the methods of literature analysis and case study.Based on new public management theory,public fiduciary responsibility theory and the balanced scorecard theory,this paper aims to develop a scientific,reasonable and comprehensive welfare lottery fund performance audit evaluation system taking the audit project of the welfare lottery ticket public welfare fund performance of A city from 2014 to 2015 in 2017 as research object.It is of great strategic and historical significance to audit the performance of welfare lottery funds,to improve the performance and management of welfare lottery welfare funds,and to maximize the benefits of welfare lottery welfare funds.According to the specific audit project execution of A city,this paper analysis that the existing content is lack of comprehensive evaluation system of performance audit due to the lack of the theory of practice research.The existing content only includes the financial indicators analysis lacking scrutiny of the performance of public benefit of the fund and the completion of the project being not involved,besides,the undetermined index weight makes the evaluation content unscientific.At present,China lacks a set of performance audit evaluation system that conforms to the characteristics of welfare lottery welfare funds and covers all aspects.Thus,this paper introduces the concept of the balanced scorecard into welfare lottery welfare fund performance audit evaluation system,from the financial dimension,business dimension,public dimension and management dimension to build the welfare lottery ticket public welfare fund performance audit evaluation system,and using the analytic hierarchy process to determine the weight of each index,making the welfare lottery ticket public welfare fund performance audit evaluation system more objective and applicable,at the same time giving some reference to the research of this field.