A Case Thesis On The Performance Audit Of Special Funds For Education In L District Of Shenzhen

At present,China’s economy has gradually stepped into the stage of high-quality development,the social situation is stable,and the economic development situation is good,but the reform task of key links in key areas is still arduous.Economic reform needs the synchronous upgrading of the national governance system as the political basis.In order to realize the modernization of the national governance system and governance capacity,it is necessary to improve the supply level of government public services and the quality of public financial expenditure,which also puts forward new requirements for the development of government audit work.The performance audit of financial special funds can effectively promote the construction of clean,efficient and sunny government.As a part of financial expenditure in L District,special education fund is an important means to optimize the allocation of educational resources.The continuous improvement of the performance audit of education special funds is not only a powerful guarantee to promote the rapid development of education,but also an inevitable requirement to fulfill the duty of service-oriented government.This thesis first clarifies the definition and theory of the performance audit of education special funds,then studies the case of the performance audit of education special funds in L District of Shenzhen City,elaborates the goal,content,evaluation index and process of the project,evaluates the effectiveness of the performance audit of education special funds in L District,and analyzes its role in audit understanding,auditors,performance evaluation,and so on Audit methods,audit evaluation index system and audit rectification and other aspects of the existing problems,and trace the source of the problem,find out the cause of the problem.Finally,combined with the relevant theoretical knowledge and the actual situation of L District,five suggestions are put forward: first,strengthen the understanding of the performance audit of special funds;Second,promote the overall planning of audit project personnel;Third,improve the performance audit index evaluation system of education special funds;Fourth,introduce the big data audit method of special fund performance audit;Fifthly,we should pay attention to the rectification,implementation and application of the performance audit results of special funds.The theory of performance audit of education special funds is still in the exploratory stage,which has neither formed a perfect theoretical system nor rich practical support.Most domestic scholars focus on the efficiency of higher education funds.Based on the perspective of government audit,this paper discusses the implementation of major policies,the use and management of funds,and the performance of funds,It is the perspective innovation and content innovation of the performance audit of education special funds.