Special Funds Performance Evaluation System Audit And Analysis

As the transformation of government functions, the performance of budget to the all levels of government is becoming a great concern. Special fund has taken a larger proportion of government budget, and there many types of special fund either, so that many policies which according to these special funds are also published, and involve many aspects. Because of upper factors, it is difficult to assess special fund precisely by the government audit department, and also there is not a perfect comprehensive evaluation index system for the performance auditing of special fund, and there is no available criterion to be abided during actual auditing.In this paper, based on the analysis of basic theoretical of performance auditing, and sum up the accumulated experience of special fund performance auditing. Take the social security special fund performance auditing as the research example, index weight of evaluating indexes of social security special fund performance auditing would be obtained by analytic hierarchy program (AHP); according to the existed theoretical research and actually experiences, evaluating standard could be constructed, and the correctness of this new evaluation index system would be proved by analyzing actual case with the index system.The new evaluation index system will realize scientific and normative auditing by quantifying and indexing the evaluating content, and a comprehensive index would be obtained, which can reflect the performance of special fund directly. The research results of this paper may provide a good reference for the searching of evaluation of special fund performance auditing.