The Performance Audit Of Local Finance Special Transfer Payments Funds

Since the reforming of the tax sharing system in 1994,the range of various special transfer payments funds are gradually increasing and capital projects are also increasingly inclined to the livelihood of the people,with the equalization of basic public services and promotion of the construction of the main functional areas. Based on this,this use efficiency of special capital raised the public's attention. But so far,Central still has not made uniform specific provisions on special transfer payments of local governments at all levels,and disordered situation exists to some extent in the course of capital. Obviously,under this background, the problem of performance auditing of local government special transfer payments funds must become an important task of audit institutions at all levels.The course of development of Chinese financial special transfer payments,in the main line of changes in the size of funds,can be divided into the initial stage,the initial development stage and the rapid development stage. Which,at this stage,the local special transfer payments has a rapid development. It reflects in project that allocation of funds is very unique,mainly related to economic development,the"three rural"issues,environmental protection,health and so on. However,most local governments simply mechanically manage special transfer payments funds according to the central provisions and do not build management Integrated with the truth and characteristic which naturally weakens to some extent the supervision of funds and eventually brings a series of problems of inadequate distribution of the amount,method of random allocation,non-real-time distribution and use,Illegal use.In order to address these issues,strengthening the supervision and management of special transfer payments funds is necessary. However, to the local special transfer payments, because of incompleteness of budgeting and inaccuracy of final accounts establishment,part of the funds separate from the review of the NPC and the community entirely that weaken the "Trinity "regulatory mechanism, the financial sector, audit institutions, the NPC and the community. Under this grim situation, in order to ensure use efficiency of local government special transfer payments funds, make up loophole of the NPC and social regulatory, the paper studies in depth from the theoretical and practical point of view, and gradually establishes the performance auditing view point of local special transfer payments.Against the defect of traditional audit model,intervention lag in time,intervention in the form of passive,frequent differences,local audit institutions in nation-building fields forward audit pass,and give fully play to"early warning function"of the whole tracking audit to ensure the successful completion of the project. In view of this,in order to maximize the functions benefits of special transfer payments,this paper tries to introduce the follow up auditing mode to performance auditing . By finding the meeting point between two,the paper builds the mechanism of track benefit to conduct follow up performance auditing to special transfer payments funds from five keys ----- reporting project,distribution and use,completion,follow-up tracking and management system.