Study On Performance Audit Of Fiscal Funds

With the economic and social development and increased demand for public products, a certain degree of long-term shortages and imbalances on our fiscal funds exists. The pressure on fiscal funs in support of social development will increase. Meanwhile, in the reform process of China's fiscal institutions, how to regulate and restrict the behavior of the government departments concerned, so that the true role of fiscal funds and resources to play the greatest social and economic benefits, becomes an important issue to solve. As society advances, the development of society and political participation, the public is increasingly concerned about the fiscal resources on economy, efficiency and effectiveness and so on.China's traditional audit model based on authenticity and legality, performance audit has not yet in-depth study and exploration, which can not reveal the fiscal funds problems of performance. The newly revised "Audit Law" looks on "promote increased efficiency in the use of fiscal funds" as the objective of the audit, which has far-reaching significance. Performance audit on fiscal funds is in line with China's performance audit development, which becomes an important path to the development of performance audit.This paper not only described the theory, Status and Problems of performance audit on fiscal funds but also research the causes. This paper research the way to solve the problems by studying the case of education funds and drawing on advanced foreign experience in audit. This paper uses performance audit on the fiscal funds as a research direction for the purpose of some research and exploration on performance audit of fiscal funds, to promote the cause of China's reform and development on finance system, opening up the development path of performance audit.