A Case Study Of The Performance Audit Of The Special Funds For The Construction Of The Elderly Service System In City G

After my country entered the period of population aging,the demand for elderly care services has grown rapidly.The Chinese government is increasing the financial guarantee for the construction of the elderly care service system,expanding the supply of elderly care services,and improving the level of elderly care services across the country.The special fund for the construction of the old-age service system is large in amount and has a wide range of influence.It is an important guarantee for the old-age service system.Therefore,the performance of this special fund has attracted more and more attention.Carry out in-depth performance audits of special funds for the construction of the elderly care service system,use the audit work to supervise the role,improve the efficiency of the use of special funds,and promote the construction and development of the elderly care service system.The development of the performance audit of the special funds for the construction of the pension service system in my country started relatively late,and the theoretical research and practice are both in the initial stage,and more research and exploration are needed.Therefore,it is important and urgent to carry out the performance audit of the special funds for the elderly.This thesis mainly adopts the method of case analysis and field research.First,it sorts out the research results and literature related to performance audit at home and abroad,and understands the current status of the construction of the elderly care service system and the performance audit of special funds.Based on the new public management theory,public finance Theory and "5E" auditing theory are the theoretical cornerstones to study the special funds for the construction of the old-age service system;secondly,it introduces the related concepts of the performance audit of the special funds for the construction of the old-age service system,and discusses the current development of the performance audit of the special funds for the old-age service system in China.Introduce the case of the performance audit project of the special fund for the construction of the elderly care service system in G city;then study the case of G city,try to discuss the performance audit project in the audit process,and find that the performance audit content is not deep enough,the performance evaluation indicators are not scientific and comprehensive,and the performance audit is not enough.The traditional method is single and other problems,and the root of the problem is found.Finally,this thesis puts forward four suggestions for the audit work of G City: deepen the understanding of auditing and broaden the content of auditing;Consolidate pre-trial investigation and improve audit plans;Standardize evaluation indicators and scientifically allocate weights;Build a strong audit team and innovate audit methods.This thesis focuses on G City,which has entered a deep aging period in western China,and analyzes the performance audit projects of special funds for the construction of the pension service system carried out in G City.It is hoped that through this article,research cases in the field of performance auditing of special pension funds will be enriched,and the performance auditing of practical performance audit work will be improved.Develop new ideas.