Case Study Of Performance Audit Of Special Funds For "Expanding Capacity,Improving Quality,and Strengthening Services" Of Vocational Education In G Province

In order to thoroughly implement Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era and the spirit of the 19 th National Congress of the Communist Party of China,vigorously develop vocational education and promote the development of efficient and effective talents,China has been continuously increasing the investment of special funds in vocational education and has obtained some achievement in the construction of vocational education.However,there are still many problems in the usage and the management of special funds such as poor understanding of policies,lagging progress of projects,irregular management of project funds and unsatisfying implementation results.These problems are due to the irregular usage of special funds and the imperfect of management process.In order to have a fully understanding of the use of funds,make the special funds’ management become more standard and scientific,and supervise different government departments to fulfill their responsibilities legally.It is also an important way that can solve education problem,promote vocational education revolution and develop high-quality economy.In recent years,with more attention to performance audit in education,China is exploring further in this field.The main content of performance audit supervising is fund investment,allocation,expenditure and effectiveness,project implementation,policies implementation and etc.Performance audit can find out problems in time while using vocational education funds,provide reasonable suggestions and act as a guiding tool about effective usage of funds.As the largest-economy province in China,G Province is representative about its economic development and vocational education development.However,as the leader of economic development in China,the development of vocational education in G province is still unbalanced and insufficient.There are not enough places for higher vocational education.It also face the problem that teaching resources are not allocated reasonable,effective and unbalanced.Based on the above reasons,I chose to conduct an in-depth analysis of the performance audit of the special funds of vocational education in G province.First,it can enrich research in the field of vocational education funds by analyse a typical case.Second,it can expand the theoretical system of performance audit and provide new ideas for the performance audit of special funds of vocational education.The idea of this thesis is to use the existing domestic and foreign performance audit theoretical results,to combine the case of "Expanding Capacity,Improving Quality,and Strengthening Service" of vocational education in G province.In this report,the case analysis method and literature analysis method are selected.This thesis is also focus on discussing the main problems in the performance audit process in this case by using the problem-oriented approach,and trying to figure out what leads to these problems.Measures to strengthen the final results of special funds are discussed in the end of the thesis,which hopefully provides some reference for the relevant research and application in this field.This thesis is divided into six parts.The first part is the introduction,which explains the reasons why the "Expanding Capacity,Improving Quality,and Strengthening Service" special funds in G Province is chosen as research target.Also,it summarizes the research results of domestic and foreign scholars on performance audit,and briefly introduces the research idea,research methods and basic framework of this thesis.The second part is the theoretical basis and relevant concepts of performance audit of financial special funds,which introduces the concept and characteristics of performance audit of these funds,objects and procedures,and the theoretical basis of performance audit of financial special funds.The third part is a case study about the performance audit of the special fund of vocational education in G province.It is the main chapter.It gives information about the "Expanding Capacity,Improving Quality,and Strengthening Service" special funds.Then,an auditing overview,a auditing process and an auditing result are introduced as well.The fourth section analyzes the problems and causes of the performance audit of the special funds for "Expanding Capacity,Improving Quality,and Enhancing Services" in vocational education in G province.The analysis addresses the problems in the case,i.e.,the weakness of the pre-audit and in-audit aspects of the performance audit,the lack of environmental indicators and fairness indicators,the insufficient use of information technology,and the lack of follow-up and rectification.The causes of these problems are discussed in four aspects,including the content and scope of performance audits focus on ex post evaluation,the imperfect evaluation index system,the inadequate technology and method,and the lack of a follow-up implementation.The fifth part is the countermeasures to improve the performance audit of special funds for "Expanding Capacity,Improving Quality,and Strengthening Services" of vocational education in G province.There are five suggestions,which is improving the scope and depth of performance audit content,optimizing the evaluation indexes of performance audit,strengthening the application of big data,and providing a better idea of auditing,improve information transparency and enhancing auditing people’s professional skills.The last part is the conclusion,which summarizes the thesis and draws conclusions based on the cases.Further more,it puts forward the expectation of increasing auditing efficiency and quality.