| As one special kind of financial funds,the health funds relates to public people’s health and health care development of a country.It specifically includes major diseases,especially the prevention,surveillance and treatment of infectious diseases,the supervision and control of food,medicine and public environmental hygiene and health promotion,health education,immunization related and so on,which strongly guarantee the implementation on basic public health service and major public health projects.In recent years,the Central and government at all districts have paid more and more attention to public health system and grassroots health construction,as a result that the types and amount of special funds on health is growing thanks to the increasing devotion to the health care.As an important means of supervision to special health funds,the Audit is related to the people’s livelihood and plays a significant role in the development of health care in China.But the current domestic research mainly studies the special audit of financial funds or management,however,the audit of special funds on health is lack of systematic theoretical study.This paper mainly adopts literature review method,comparative analysis method and case analysis method,which starts from the background and significance of the study.On the basis of consulting relevant literature at home and abroad,it firstly introduces the basic concepts of the audit to the financial funds and special funds on health,added with their contents and objectives,and then it analyzes the situation and process of health special funds audit in H area according to the principal-agent theory,public finance theory and audit "immune system" theory,finally it finds the main problems in the audit of health special funds: First,the audit has a high risk with single and backward technology means;Second,investigation is not sufficient before the audit and the auditors is unfamiliar to the “speciation” of the special funds;Third,the audit results are not open or opaque;Fourth,the effectiveness of audit work is weak.And then this paper analyzes the reasons for the exits problem from the general level of the audit program combined with the relevant theory,which gets a result thatthe main reason is that the auditors’ narrow understanding to the audit procedures and audit concepts and the lack of related systems.Finally,through the analysis of successful experience of foreign government finance project audit,this paper put forward recommendations to audit on the current health special funds from three aspects: First,the improvement of technical means,such as the first trial,change on the concept of habit,strengthening on external communication,fully consideration on the internal control.Second,throughout tracking audit.Third,the special health funds audit’s transformation from traditional financial audit to performance-strengthening audit. |
