Construction And Application Of Public Health Special Fund Performance Audit Evaluation System Using Research

As the largest developing country in the world,China needs to address the public health problems of its 1.4 billion people.At present,there is a big gap between different regions in basic public health services.How to achieve the equalization of national basic public health services,change the idea that people attach more importance to medical treatment than prevention,and how to build our public health service system have become one of the focus of social and academic attention.Since the 18 th CPC National Congress,the CPC Central Committee and The State Council have introduced a series of policies and measures to accelerate the development of the public health market.Meanwhile,the central government has continuously increased financial subsidies to support the development of public health undertakings.In 2020,compared with 2019,the total investment in the construction of public health related projects in the central budget doubled.During the 13 th Five-Year Plan period,China has invested 141.5billion yuan to support more than 8,000 public health and medical projects.In spite of this,the development of public health services is still faced with many problems,such as project units misappropriating and occupying funds,expanding the scope of development,inefficient use of funds,non-standard management,and so on,and similar problems continue to be discovered and rectified.Therefore,establishing and improving the performance audit and evaluation system of public health special funds can provide scientific basis for promoting the standardized development of public health system construction.Based on this,this thesis firstly reviews the literature studies on the performance audit of public health special funds by domestic and foreign scholars,briefly explains the relevant theory and concepts,and lays the theoretical foundation for this study.Secondly,this thesis summarizes the current methods of performance audit evaluation of public health special funds,sorts out the relevant system standards,studies and evaluates the status quo of performance audit of public health special funds,analyzes the existing problems and identifies the key points that will affect the audit evaluation.Then,according to the performance audit projects of public health special funds,the corresponding program is designed and applied,and the overall audit objectives are divided into qualitative and quantitative indicators,each of which reflects different performance audit standards and contents respectively.Through the construction of a specific performance audit index evaluation system,comprehensive consideration of the use of public health special funds,assessment of different indicators and allocation of the corresponding weight,finally determine the total score of the evaluation.Finally,this thesis applies the performance audit index evaluation system of the public health special fund to the performance audit of the public health project of District C in 2021,and puts forward corresponding evaluation suggestions and supporting measures for the performance audit of the public health special fund of District C.The main contribution of this thesis has certain reference significance for the performance audit of the daily public health special fund,and it is hoped that this can contribute to the future development of the performance audit of the public health special fund.