Research On Performance Audit Of Flood Disaster Relief In China

In our country, the meteorological disasters occur frequently, especially flood disaster, each year because of flood disaster will cause a great loss, bring a loss to people’s lives, production, the central and local governments should be timely assistance to the affected areas. In order to guarantee the relief work to carry out the efficient,effective, we must carry out the performance audit of relief funds and materials.Audit the management and performance of the relief funds and materials,combined with the loss characteristics of the floods on the basis of the research, come to the flood disaster relief funds and materials performance audit content; performance audit by the more commonly used method, select the data envelopment analysis method and entropy. Method as a performance audit of the flood disaster relief funds and materials. Economy, efficiency and effectiveness of the numerical analysis, the projection value analysis and sensitivity analysis, come to the efficiency in the use of relief funds and materials, in which aspects to be improved, and through what channels to improve them. Relief work after the floods occurred in China to be further improved, and finally make recommendations for improving the use of the flood disaster relief funds and materials performance.The research method are:First, the DEA model and entropy weight method is used in conjunction with the comprehensive evaluation method, the second is the performance audit theory and floods features a combination of methods. This article has a certain degree of innovation in research and perspectives on performance audits in many ways a very good application, such as the performance audit of public spending in China have a very good study, but the use of the performance audit to meteorological disaster relief funds material, our research in this area there are still vacancies; paper, DEA analysis methods and Entropy comprehensive Evaluation of the efficiency in the use of relief funds and materials, the data envelopment analysis and entropy weight method used in combination, can be achieved between the two methods complement each other obtained objective and fair performance audit results of the evaluation.