Research On The Audit Of Employment Special Funds

Since the Eighteenth National Congress of the CPC,the Party and the people have paid great attention to the people's livelihood,and the state has also attached great importance to all aspects of employment.The issue of employment every year is the focus of the people and the government.Employment funds are an important part of social security funds.In recent years,our government has paid a large amount of financial funds by various subsidies in order to promote employment,including vocational training subsidy and public welfare post subsidy.Audit must carry out examination and supervision around improving people's livelihood.Based on this research background,this paper uses text analysis method,case analysis method and other research methods.This article mainly includes seven parts.Firstly,this paper introduces the research background,research significance and so on.It makes a literature review on the audit of special funds,employment policy and employment funds.Secondly,the paper clarifies the basic concepts and theories of employment funds audit and performance evaluation.The third part introduces and analyses the current situation and characteristics of China's employment professional funds audit.It lays the foundation for the following writing.The fourth part summarizes the objectives,procedures and methods in the audit of employment-specific funds,discusses the audit contents that should be involved in the audit of employment-specific funds,and constructs the audit index system and gives weight to it.The fifth part comprehensively compares some cases of employment fund audit in coastal areas and the case which author participated in.We compare the actual practice of audit cases with the audit contents that should be paid attention to in the audit of special funds.This paper makes an analysis and discussion from several perspectives,such as the target selection,the key content of the audit and the audit method of the employment special funds audit.On this basis,it provides countermeasures and suggestions for further improving the performance audit of employment-specific funds.It also explores how to make full use of the audit results and promote the improvement of the management of special funds for employment.The last part summarizes the shortcomings of this study,and looks forward to the future research.The innovation of this paper can be summarized as follows: this paper systematically combs the audit process of employment-specific funds through case analysis and literature collation and summarizes some problems in the employment audit process to find some measures to improve the audit of employment-specific funds,and provide some useful experience for practice.