Research On Performance Audit Of Shanghai Government's People's Livelihood Special Funds

The livelihood of the people question has been the Chinese government attaches great importance to,and spend a lot of money each year to support the development of the people's livelihood.With the increase of money of the people's livelihood,the governments at all levels of people's livelihood capital usage of audit supervision demand is also increasing,the government of the people's livelihood special funds performance audit is produced and developed in such a background.This type of audit work mainly through the investigation,according to the usage of special funds of the people's livelihood and the social benefit evaluation,reveals the existing problems and put forward the audit opinion or the suggestion,and guide and supervise the auditees actively implement the rectification,thus demonstrate its promoting capital value standard,reasonable and effective use of the people's livelihood.Government special fund performance audit of the people's livelihood is a type of government performance audit,has distinct Chinese characteristics,the development is not mature,there are a lot of problems need to research and solve in the continuously explore,in recent years with the importance of the governments at all levels of the people's livelihood in China more and more high,the government of the people's livelihood special funds performance audit for the high speed development stage,is worth to carry out thorough and systematic research.This paper analyzes the government performance audit and the government of the people's livelihood special funds performance audit of the research results at home and abroad,combining the theory of public administration and public fiduciary duty theory,the government special funds performance audit of the theoretical foundation of the people's livelihood was studied,and introduced the government performance management,government performance audit,finance special funds and special funds of the people's livelihood and the government of the people's livelihood special funds performance audit related concepts.Through subsidies for Shanghai X district property funds performance audit introduction and analysis of the project,this paper expounds the special funds of the people's livelihood of the Shanghai government performance audit of the status quo,combined with the case of the specific analysis,reveals the audit institutions at various levels in Shanghai to carry out such problems existing in the audit project,analyzes the causes of these problems,put forward to further improve the livelihood of the people of the Shanghai government special fundperformance audit countermeasures and Suggestions.In this paper,the research results will help further strengthen auditing service,service functions of the masses of the people's livelihood,promote the development of Shanghai government special fund performance audit of the people's livelihood,supervision and safeguard the people's livelihood capital play a greater economic and social benefits.