Research On Performance Audit Of Special Funds For Education Under The Whole Process Monitoring

At present,the research on the audit of special funds for education mainly focuses on the theoretical analysis of performance indicators,and is relatively lacking in audit practice cases,especially in the case study of performance audit of special funds for education under the supervision of the whole process.The performance audit analysis method mastered by auditors is not systematic enough,there is no practical index system,and there is little experience for reference,so the performance audit of education funds has not been fully carried out.Therefore,based on the popularization of whole process monitoring,this paper studies the performance audit of special funds for education.Firstly,this paper analyzes the present situation and existing problems of performance audit of special funds for education under the background of whole-process supervision,thus reflecting the influence of whole-process supervision on performance audit of funds and the requirements for the future development of performance audit of education funds.Then,according to the key points in different stages of education projects,this paper analyzes the concrete application of whole process monitoring in each node of performance audit of special education funds.Taking the performance audit of special education funds in Yunnan Province from 2015 to 2017 as an example,this paper analyzes the application of the new development of performance audit of special education funds in practice,from the specific methods of audit,the key processes involved in audit,to the results obtained from the performance audit rating system.In practical work under the requirement of whole process monitoring.Make the audit research results have a stronger guiding role in audit work.The main conclusions are as follows:（1）Under the supervision of the whole process,the performance audit of special funds for education should first take the project flow as the starting point,pay attention to the scientific nature of project establishment and improve the quality of educational projects.Pay attention to the standardization of project internal control management and realize the whole process tracking;（2）Then take the capital flow as the direction,establish the performance audit chain.Pay attention to the allocation of project funds to ensure fair investment.Pay attention to the compliance of the use of funds.Pay attention to the release and balance of special funds for education;（3）Finally,taking the index flow as the result,we use a sound performance index evaluation system to evaluate the results of education funds performance audit.According to the trend of funds,it can be divided into the following four indicators:input index analysis,process index analysis,output index analysis and effect index analysis.Main recommendations:（1）Strengthen the construction of audit big data platform to realize audit linkage;（2）Strengthen the implementation of the audit announcement system and make the audit results transparent;（3）Improve the project management system and implement the whole process performance tracking.