Research On CPA's Participation In Performance Evaluation Of Medical Specialized Funds In M Province

With the rapid development of China's market economy,the complexity and scale of financial special funds are increasing,but the efficiency of use has not been significantly improved.In order to increase the efficiency and efficiency of the use of special financial funds,the Budget Law stipulates that budget preparation must refer to the performance evaluation results of previous years.At present,in view of the lack of technical force and professional staffing in the financial sector,the CPA's participation in the performance evaluation of financial special funds is an important way to effectively solve the problem of insufficient technical force and professional staffing.This paper takes the performance evaluation of medical special funds in M Province as an example to analyze the impact and role of CPA's participation in performance evaluation.Compared with traditional performance evaluation,the results of CPA's evaluation are more accurate and comprehensive,which is more conducive to improving the economy,efficiency and efficiency of financial special funds.Based on the content,process and effect of CPA's participation in performance evaluation of medical special funds in M province,this paper summarizes the following problems in CPA's participation in performance evaluation:lack of fairness in participation mechanism,incomplete process design,unreasonable evaluation index setting and lack of independence of CPA,and finds out the problems.The reasons include the lagging construction of relevant laws and regulations and evaluation standards,the lack of professionalism of CPAs in the evaluation industry,the ineffective evaluation results,and the lack of database and financial guarantee mechanism.Finally,the paper puts forward the solutions to improve the participation mechanism,establish quality management standards,establish a performance evaluation model of "separation of three powers",build a database and promote the application of CPA performance evaluation results.The main innovation of this paper is to study how to solve practical problems from the perspective of CPAs,and provide new ideas for CPAs to expand their business.