Research On Performance Audit Of Science And Technology Funds Of C City Association For Science And Technology

With the rapid development of China’s economy and society,the state pays more and more attention to the dissemination and popularization of science and technology.The outline of the national action plan for scientific quality(2021-2035)issued by the State Council has raised the popularization of science and technology to a very important height.With the proposal of innovation driven development strategy,the central and local governments have established a stable growth mechanism of science and technology investment.In terms of the main body of science and technology expenditure,science and technology associations all over the country undertake important functions such as government serving scientific and technological workers and disseminating scientific and technological knowledge.The financial allocation of science and technology expenditure in the science and Technology Association system also shows an upward trend.The continuously improved investment of science and technology funds urgently needs objective and effective audit evaluation to supervise the use efficiency of funds.Therefore,the use performance of science and technology funds has gradually become the focus of social attention.Government departments continue to establish and improve relevant laws and regulations on performance audit at the macro level,and gradually explore ways and methods to improve the level of performance audit.Performance audit can effectively evaluate the economic and social effects of government science and technology funds,reveal the deficiencies in the process of fund use,and put forward rectification suggestions to the audited units.Based on the theoretical methods of performance audit,combined with the existing theoretical literature,this paper selects C City Science and Technology Association for performance audit evaluation.Based on the analysis of the problems existing in the performance audit of the audited units,this paper further uses the Balanced Scorecard theory to construct the framework of the performance audit evaluation system of science and technology funds.And give the scores of the index evaluation system in the form of expert scoring.Then,this performance audit evaluation system is applied to the performance audit practice of science and technology funds of C City Association for science and technology,evaluate the performance audit results of science and technology funds of C City Association for science and technology from 2019 to 2021,and put forward relevant suggestions.At present,the performance audit evaluation system of science and technology funds in China has not been improved.The research on improving the performance audit level of science and technology funds is very necessary,which is also in line with the concept of"comprehensive implementation of performance management" put forward by the state.The case study of C City Science and Technology Association has practical value for strengthening the application of performance audit in science and technology popularization activities,testing the scientific and rationality of the performance audit evaluation system of science and Technology Association system,and also helping to promote the healthy development of science and technology popularization activities.