Study On The Problems Of Performance Audit Issues Of Financial Special Funds In Changsha

Special financial fund is an important means for the government to strengthen management,promote social undertakings and carry out macroeconomic regulation and control.In recent years,with the development of economy and society and the increase of government's financial resources,the expenditure of financial special funds has become more and more important in government expenditure at all levels,Because of the large number of funds and the use of funds,the performance has always been the focus of the government and the focus of attention of the public.The party put forward in the third Plenary Session of the 18 th CPC Central Committee,to perfect the power restriction and supervision system,strengthen the audit supervision,the power caging system;the requirements of the State Council audit of all public funds to achieve full coverage of the audit oversight.The audit of financial special funds is the statutory duty of audit institutions,and is the key audit object for audit institutions to carry out audit supervision according to law.The audit content includes both the allocation and use of special financial funds,and the safety and efficiency of the use of special financial funds.It is the ultimate goal of audit institutions to carry out the audit of financial special funds to ensure that the financial special funds are used on the edge of the knife and improve the performance of the funds.So,how to deepen the development of performance audit of special funds in the current situation,give full play to the function of audit supervision,a good social and economic operation and guard public funds "Guardian",has become an important topic at all levels of audit institutions and auditors general research and discussion.The capital city of Hunan Province-Changsha city as the research object,by reviewing the relevant literature,and grasp the basic theories of performance audit of special funds related concepts;through some data and relevant background information to the visual analysis of the financial funds management status and performance audit Changsha;through case analysis and questionnaire survey analysis at present,Changsha financial performance audit of special funds,and the causes for the problems were analyzed,and then combined with the successful experience and Inspiration of part of the city at home and abroad,to solve the problem from the point of view,put forward to deepen the financial special funds performance audit countermeasures and suggestions.It will provide reference value for the audit institutions and auditors to carry out the performance audit of financial special funds and the related scholars in the future.