| Since the opening of the 18th CPC National Congress, China’s government organs have changed their management concepts. While actively promoting the service-oriented government, the implementation of the "honesty and integrity" has been intensified, and the democratic consciousness of the public is also increasing. Under the combined action of government internal demand and social external pressure, it has accelerated the development of performance audit and achieved certain achievements. The National Audit Office has clearly put forward the goal of "comprehensively promoting the performance audit", on the one hand through the legislation to strengthen the performance audit related laws and regulations; the other hand, through the implementation of performance audits continue to improve the level of practice. The full implementation of performance auditing for the public to monitor government power to create possible, but also conducive to improving the efficiency of the use of state funds.Recently, In the "National Forestry Administration of Agriculture Comprehensive Development Project Guide 2017 - 2020", the State Forestry Administration Finance Division noticed that all levels of the financial departments and forestry departments should cooperate with the audit department to do funding audit and review work, in particular emphasized that the finding use efficiency should be ensured. In recent years,China focused on ecological civilization construction, increased investment in forestry projects, and the demand of the performance audit for the special funds rose continuously.Therefore, in the key ecological construction area, the promotion of the forestry special fund performance audit is an inevitable choice.In this paper, SH project special funds was researched based on internal audit notice,performance audit report, SH project approval, SH project operation design book, SH project financial budget and other written information with research methods of literature research, investigation and induction The whole thesis was divided into six parts. The first part elaborated the research background, the research significance, the research content and the practical research method. The second part explained the definition,scope, procedures and methods of performance audit,as well as the definition and system of special funds. The third part introduced the basic situation of SH project by arranging and analyzing the data, and elaborated the performance audit of SH special project from the aspects of performance audit process, method and result. The fourth part found the defects, shortcomings and its causes of the special fund performance audit process in the county audit bureau through the field research, the comprehensive analysis of relevant information, research process of SH project special funds. The fifth part solved the critical problems that was mentioned at the fourth part, and put forwarded practical proposals to improve the performance audit level of forestry special funds in the county audit bureau. The sixth part is the conclusion, which summarized the whole text. |
