Research On Performance Audit Of Financial Special Funds

In recent years,with the improvement of China’s comprehensive strength and the gradual deepening of the reform of the national financial system,the auditing of fiscal revenue and expenditure which only examines the authenticity and legitimacy in general does not meet the requirements of China’s current national conditions.Our government promotes government performance audit with economic,efficiency and effectiveness objectives as audit objectives,which is conducive to the establishment of an efficient and honest government,the improvement of government functions,and the enhancement of trust between the government and the people.However,China’s performance audit work is still in the early stage of development.Based on the five basic tlieories of principal-agent theory,new public management theory,performance management theory,public goods theory and PDCA theory,this paper uses the methods of literature research and case analysis,and combines with the specific performance audit cases of talent funds in S city,and makes a thorough discussion.Firstly,this paper draws lessons from the relevant literature at home and abroad,and explains the specific concepts in detail and theoretical basis of performance audit of special funds used in this article.Secondly,it discusses the necessity of implementing performance audit of special funds in our country at present.By analyzing the current situation of performance audit of special funds in our country,it draws the existing problems in this field in our country,analyzes the causes from the root of problems,and puts forward some countermeasures from four aspects:evaluation system,personnel training,audit methods and announcement system.Finally,the paper chooses the most representative human resources funds in recent years as the research object and takes S city as an example to study.It is found that there are some problems in this performance audit project,such as lags,long announcement interval,traditional methods and non-standard process.This paper makes an analysis of the causes of.In view of the causes of each problem,and puts forward the countermeasures to improve the performance audit of S city’s special funds for talents from four aspects:project-setting links,audit work methods,audit methods and quality control.These countermeasures are effective means to remedy the deficietcies of the current performance audit system and related legal systems in China,and are of great significance to guide the use of special funds for talents in other provinces and performance audit projects.