Special Financial Funds Performance Audit And Its Application Research

The government performance audit has become the centre of the world’s governments to audit work, is also the trend of current government audit in our country. Along with our country market economy gradually mature, accelerating the pace of the reform of public financial management and scientific, fine management requires further deepen financial capital. In the current under the situation of fiscal expenditure scale expands unceasingly, how to strengthen the performance management of fiscal fund, use scientific and rational distribution, will be the biggest benefit of capital, has become the focus of the government and society. Under this background, the special financial funds performance audit as an important content of government performance audit, necessity is increasingly apparent, the government strengthen macro management, improving the efficiency of the fiscal special funds, strengthen the important means of government public expenditure effect. From 2008 to 2012 the audit development planning reported by Audit office of the People’s Republic of China in put forward to comprehensively carry out performance audit, this shows that our audit work has been by the financial audit and financial revenues and expenditures and performance, promoted to the level of the full implementation of performance audit. Due to all kinds of special financial funds of government budget than material, involves broad areas, contact with the masses closely, traditionally the audit found that the problem is more wait for a characteristic, make it become the best breakthrough point for performance audit. However, at present our country finance special fund performance audit has not yet formed a mature model system, constructing suitable for China’s national conditions of special financial funds performance audit mode, is of great significance to the development of government performance audit.In this paper, from the background and significance of research, on the basis of domestic and foreign related research literatures, first of all, introduce the basic concepts of special financial funds performance audit, combined with the new public management theory, theory of public finance, public accountability theory and the theory of balanced scorecard, the analysis of special financial funds performance audit in China development present situation, put forward the current audit goal is not clear in the implementation of performance audit, performance evaluation standard is not perfect, the lack of effective index system, the performance audit results cannot be fully used. And then through the analysis of draw lessons from the successful experience of the foreign government fiscal project performance audit, trying to build a set of fiscal special funds performance audit mode suitable to China’s national conditions. Put forward the thinking of problem oriented, according to the financial capital involves the establishment, distribution, use, management, and follow-up evaluation links prone to the key problems, such as special funds performance evaluation standard, combined with the use of the balanced scorecard evaluation method, evaluation index system of design, performance evaluation of the project, standardize the audit process, better play to the role of the special financial fund performance audit, with Y, audit institutions shall finish on the municipal environmental protection special fund performance audit project as an example to use cases. Finally on the basis of this pattern research put forward the perfect our country finance special fund performance audit legal environment, strengthening professional talent team construction of audit, perfecting the financial fund performance audit results management and strengthen auditing and disclosure improvement Suggestions, we will further improve the system of special financial funds performance audit in our country, promote the development of government performance audit in our country.