The Research On Disaster Performance Audit Of Special Funds And Materials

In the asiapacific region of China,natural disasters increase frequently in recent years,wich has caused an un unprecedented economic losses such as Wen Chuan earthquake and snow disaster in 2008, Qinghai yushu earthquake and Southwest drought in 2010,Ya ’an earthquake in 2013 and so on. Scenes of disasters occur, but in front of the great catastrophe our government did not flinch. After the disaster affected areas The central and local government take a timely manner to aid the severely afflicted area. Aid founds is a guarantee of supporting the affected people as well as the basis of their production and life in the future. But in the practical work,how to reasonably arrange the disaster relief funds is an important issue.At present,some scholars have investigated it,but from the perspective of performance audit,there is less investigation of the disaster relief funds.For all the above, this article analyze the economy,efficiency,and effect of the disaster relief funds expenditure from the perspective of performance audit.Firstly,referring to the research status at home and abroad analysis,considering the disaster relief funds expenditure performance audit theory, the content of the special disaster relief funds expenditure performance audit is concluded.Secondly,commonly used method of performance evaluation is introduced,which is to select AHP and matrix method for comprehensive evaluation of disaster relief funds expenditure in our country and build a disaster relief funds expenditure performance audit evaluation index for the analysis of the A county disaster relief audit instance.For the above research, this paper argues that A county disaster relief funds expenditure has a low comprehensive benefit of economy,efficiency and effect.Considering of the differences between the villages and towns and according to the empirical analysis, there are three suggestions :(1) Update audit concept Strengthen the importance of performance audit;(2) To establish and perfect the system of government performance audit system guarantee;(3)Enhance disaster relief funds and materials for spending information disclosure, enhance the level of transformation.