The Research On Science And Technology Development Funds Performance Audit Of City WX

For a long time,the state finance has provided continuous financial support for the development of the field of science and technology.Especially since the introduction of the "National Medium-and Long-Term Science and Technology Development Plan(2006-2020)" policy,the state’s financial investment in science and technology has grown steadily.With the continuous implementation of science and technology development policies in various places,the problems existing in the use of science and technology development funds have been exposed.In order to respond to the requirements of comprehensive budget performance management,further strengthen the management of financial expenditures,and improve the efficiency of the use of financial funds,the capital supervision departments at all levels actively conduct performance audits on financial support projects in this city.Technological innovation occupies an important position in the country’s economic and social development and the proportion of technological development funds in the fiscal expenditure system is rapidly increasing,which makes government audit departments put forward higher requirements for auditing and supervision of technological development funds.It is very necessary to implement performance audit.According to the basic research idea of "discovering problems-analyzing problems-making suggestions",on the basis of systematically reviewing domestic and foreign research literature,this thesis combines theoretical research with case studies,and takes the performance audit of science and technology development funds in WX City as the research object,objectively expounds the implementation of performance audit,summarizes the main problems existing in the process of performance audit,traces the source,analyzes and discusses the root cause,and puts forward targeted suggestions.It is hoped that it can provide a certain reference for the performance audit work of science and technology development funds,and help the standardization of performance audit work to comprehensively improve the quality of performance audit work.This thesis is divided into six parts,except the first part introduction and the sixth part conclusion,the second part to the fifth part are the core content of this thesis.The second part introduces the core concepts of this thesis,the goals and characteristics of the performance audit of science and technology development funds,and the theoretical basis of the full text.The third part takes the performance audit of WX city science and technology development funds as an example,introduces the basic situation of WX city science and technology development funds and the organization,evaluation basis,implementation process and results of performance audit,and introduces the main content of its performance audit.On this basis,it is found that in the performance audit process of WX City’s science and technology development funds,there is an incompatibility with the implementation cycle of science and technology projects with the year as the audit time unit,and excessive attention is paid to legality and compliance review and performance evaluation during the performance audit process.The indicator system cannot reflect the characteristics of various science and technology projects,neglects the evaluation of social and environmental benefits of funds,and fails to implement rectification of problems found in performance audits in a timely manner.The fourth department is to analyze the problems existing in the performance audit process of WX City’s science and technology development funds.The main reasons for the problems are that the performance audit work is not well understood,the performance audit force is weak,the performance evaluation index system is not perfect,and the results of the performance audit are not fully used.etc.The fifth part puts forward four countermeasures and suggestions for improving the performance audit of WX city’s science and technology development funds.First,improve the understanding of the performance audit work of WX City’s science and technology development funds,strengthen the research on performance audit theory,and cultivate the awareness of the whole process of follow-up audit.Second,strengthen the construction of the performance audit force of WX City’s science and technology development funds,improve the overall quality of performance auditors,and actively explore the big data performance audit model.Third,improve the performance evaluation index system of WX city science and technology development funds,promote the formulation of performance evaluation index guidelines,balance the commonality and individuality of performance evaluation indicators,and adhere to the combination of qualitative and quantitative indicators.Fourth,improve the application mechanism of the performance audit results of WX City’s science and technology development funds,implement the audit results announcement system,and establish a performance audit accountability system.This thesis attempts to provide new thinking and direction for improving the performance audit system of special financial funds through the exploration of the performance audit of WX City’s science and technology development funds,contribute to the standardization of performance audit work,and help the healthy development of my country’s audit industry.