Research On The Construction And Application Of Performance Audit Evaluation System Of Special Funds For Financial Development

The financial sector is at the heart of the modern economy and market.In the context of the development of the financial industry,various economic activities are carried out and various financial needs are effectively met.During the 14th Five-Year Plan period,the Central Party and State Council attached great importance to the development of the financial sector and Emphasis on coordinating the pace of development of traditional financial institutions and the emerging financial sector to achieve mutual benefits;Deepening the development of inclusive finance,enriching the legal channels for financial management,and focusing on increasing people’s property income so that they can effectively enjoy the fruits of financial reform;Actively promote the listing of enterprises,strive to enhance the level of financial services and promote the healthy development of the financial industry.However,there are still many problems in the evaluation of financial development performance audit,such as the performance assessment of financial development special funds is not perfect,and it is difficult to ensure the quality of the development of the financial sector.As the performance evaluation results of special funds for financial development are directly related to the quality of the financial sector and the development of financial institutions,it is of great practical significance to establish a sound performance audit and evaluation system for special funds for financial development and to select relevant sample areas for actual measurement and evaluation,so as to provide a scientific basis for the standardisation of efforts to promote the development of the financial sector.In addition,by analyzing the current situation of performance audit evaluation of special funds for financial development,this thesis finds that the current audit method of special funds for financial development stays in the audit of financial income and expenditure,and the content and focus of the audit are whether there are irregularities in the misappropriation of the special funds and whether the payment is timely,and China’s financial development special funds performance audit started late,lacking a complete theoretical framework and no mature experience to draw on in practice,and the establishment of a scientific,rational and practical audit evaluation system has become a key focus and difficulty in this area of research.Therefore,it is necessary to carry out performance audit and evaluation of special funds for financial development,to clarify the work plan and schedule of performance audit and evaluation of special funds for financial development and to build and improve the performance audit and evaluation system,so as to promote the efficient and high-quality completion of the performance audit and evaluation of special funds for financial development.In summary,this article is divided into six sections.Firstly,this thesis provides a comprehensive overview of the relevant literature and research on performance audit evaluation of special funds for financial development at home and abroad,and elaborates on its relevant theories and concepts,laying a certain theoretical foundation for the subsequent research of this thesis;Secondly,to sort out the relevant institutional documents for the construction and development of the financial sector,analyse the problems and identify the key points affecting the audit evaluation based on the current approach to the performance audit evaluation of special funds for financial development and the current status of audit evaluation implementation;Then,from the four dimensions of financial development special fund project input,management,output and benefit,construct relevant indicators for the performance audit evaluation of financial development special funds.In determining the weights of each indicator,the main method used was hierarchical analysis,combined with the use of fuzzy evaluation method to establish a comprehensive evaluation model;In addition,the practical application of the financial development support fund project in District Y is used as an example to test the operability and reasonableness of the evaluation index system.Finally,a general summary of the main findings of this study is presented to provide some insights into the future development of performance audit evaluation of special funds for financial development.