Research On Performance Audit And Evaluation System Of Special Funds For Elderly Care Services ——Take The Elderly Care Service Project In G Province As An Example

China’s population aging is in a stage of rapid development.According to the data of the seventh national census,the elderly aged 60 and over account for 18.7% of our country’s total population,of which the elderly aged 65 and over account for 13.5%.The sharp rise of the elderly population has put great stress on China’s elderly care,and put forward diversified and multi-level needs for the construction of China’s elderly care service system.How to efficiently deal with the stress of population aging and solve the old-age supporting problem has become one of the focuses of social and academic circles.Since the 18 th CPC National Congress,the CPC Central Committee and the State Council have promulgated a train of policies and measures to speed up the development of the elderly care service market.At the same time,the central government has continuously increased the investment of financial subsidies to support the development of elderly care services.Among them,in order to support the pilot work of elderly care service reform,the central special lottery public welfare fund has allocated 973.03 million yuan in 2019 and 942.99 million yuan in 2020,Five batches of pilot incentive and subsidy funds were also issued.Nevertheless,the development of pension services still faces many problems,such as insufficient effective supply of pension services,difficult implementation of supporting policies,low level of self construction and weak management ability of pension institutions,and so on.Therefore,establishing and improving the performance audit and evaluation system of special funds for elderly care services can provide a scientific basis for promoting the standardized development of the construction of elderly care service system.Based on this,firstly,based on the study and summary of relevant domestic and foreign theories and literature,this paper defines the relevant theoretical basis and concepts of performance audit of special funds for elderly care services,so as to lay the foundation for the later paper;Secondly,it combs the development and evolution process of the construction of the elderly care service system,introduces the current situation of the performance audit evaluation of the special fund for elderly care services in China,and believes that there are still some problems in the performance audit evaluation of the special fund for elderly care services,such as the imperfect performance audit legal system,the fuzzy performance audit evaluation standard,the insufficient depth and strength of performance audit,etc.In addition,there is no complete theoretical system of performance audit evaluation to evaluate the use performance of special funds for the construction of elderly care service system,and the evaluation standards,practical guidelines,policies and relevant measures are still being explored.Therefore,building a scientific,reasonable and practical performance audit evaluation system can improve the quality of the construction of elderly care service system to a certain extent.Then,based on the four dimensions of pension service project decision-making,process,output and benefit,combined with analytic hierarchy process and fuzzy evaluation method,explore and construct the performance audit and evaluation system of pension service special fund,and take the construction project of pension service system in G Province as an example to test the operability and feasibility of the system;Finally,optimization suggestions and supporting measures are put forward for the problems found.