The Research Of The Application Of Data Analysis In Public Finance Funds Performance Audit

With development of the social environment and further highlighting of the government functions, the auditing of the performance of public financial capital has becoming the focus of attention of the government audit, the Audit Commission in the document that is ""Twelfth five-year" audit work development plan" put forward the targets of government audit in the next five years, which is "The auditing of government will promote the performance audit comprehensively, accelerate transformation of the way of economic development, improve the economy, efficiency and effectiveness of financial funds and public resources management activities,promote the setting up of a resource-saving and environment-friendly society, promote the establishment of a sound system of government performance management, promote the advance of the level of the government performance management and drive the establishment of the system of looking into the accountability of government departments."The examination and evaluation of the government audit of public financial funding in the economy, efficiency and effectiveness, can enhance the level of management of revenue and expenditure of public financial funds, promote the effective implementation of macro policy, satisfy the public demands, these not only are the need of economic development and social progress, but also are the need of the construction of the service oriented government.While with the rapid development of the technology of information in contemporary society, a variety of data including financial data and non-financial data which depend on the expanding use of computer information systems and business systems are exploding. In the past, data were recorded by paper,but in modern society the record mode of data recorded by paper has just become one of the data storage requirements and it is not a must requirement, so data recorded by paper not only from the amount of data recorded but also from the range is limited. In a word,electronic data more comprehensive and more extensive than the data described in the paper, so the mode of traditional manual audit can not meet the developing needs of modern auditing, the need of modern auditing is through the help of modern computer technology to analyze and mine the huge amounts of data in order to find the hidden information. Data analysis is not only the inevitable choice of modern auditing, but also the need for the changes in the modern information society. The use of various techniques of data analysis, not only enrich the audit tools, make auditorial thinking clearer, but also make the focus of a audit project is more outstanding. In addition, the characteristics of data analysis are fast and accurate, which make it possible to have a comprehensive audit, and can greatly improve the efficiency of audit work.The application of the data analysis in performance audit of public financial capital is not only the demands of the development of modern government auditing but also an important way to evaluate the functions of modern government to play. Because of the importance of the performance audit of public financial funds and the importance and feasibility of data analysis methods used in government auditing, so it is necessary to combine the data analysis with the performance audit of public finance funds, and doing the performance audit of public finance funds from the viewpoint of data analysis has certain research significance. This paper reviews the development of data analysis technology at home and abroad, presents the application of successful cases data analysis in the audit at home and abroad, and these successful cases prove that the technology of data analysis is applied to the audit work has important significance. Then according to the general contents, audit method, audit matters of the performance audit of public finance funds, and the general modeling process of data analysis, this paper introduces the general modeling process of data analysis in the public finance funds performance audit, that is pre-trial preparation, establishing simplified models, specific content and the matters needing attention in the modeling, analysis, etc. Then the paper combines the actual survey review of revenue and expenditures of the pubic finance in a township administrative operation audit and practices the data analysis model of the public finance funds performance audit to do the performance evaluation of the public financial funds of the villages and towns. Finally based on the difficulties in the actual business situation which appear in the process of the data analysis of public financial funding performance audit, some suggestions and measures are put forward, such as raising awareness of performance audit, improving to set up the laws and regulations of performance auditing, and establishing the performance evaluation system of public financial funding, etc.Although this paper puts forward the data analysis model building in the performance audit of public finance funds and run this data analysis model in the program of township financial investigation, that makes a deeper analysis of the income and expenditure of the pubic financial capital of a township, and makes the building of the model has a certain practical significance. And the auditing idea and auditing methods proposed in this paper will have a certain reference value to the practice in the performance audit of public financial funds in the future. But because of the lack of data analysis capacity of auditors, and there is no standard of the performance evaluation of public finance funds and unsound related legal system and other factors, the paper failed to build a complete evaluation index system of the performance audit about public financial funding. It still is a pity and needs further study.