Research On Financial Fund Performance Audit In The Economic Responsibility Audit Of The Minister

Since the reform and opening up,the economic responsibility audit and performance audit have developed more than 20 years.Although the concept of performance audit of fiscal funds has be mentioned by the western country early,it still experience a slow developed process in China.Meanwhile,the minister of economic responsibility audit has developed rapidly,which is applied to audit practice.The party’s eighth Fourth Plenary claimed that improving the audit system and covering the implementation of economic responsibility audit of cadres are necessary.To achieve the goal of the high-level of national governance ability and governance system of modernization,we should establish a scientific audit theory and a new mode of minister of economic responsibility innovation and the financial performance audit of funds.Therefore,the Performance audit of Financial Fund as the guide of economical responsibility audit of the Ministers of the state council,on the one hand,the performance audit of financial funds’ evaluation is the evidence for the minister of economic responsibility according to efficiency of financial funds,fixing the responsibility of minister economic,as well reducing the problems.On the other hand,the minister of economic responsibility audit can attract the attention of ministers;it also can deep the financial performance audit of funds and fulfill the ministers performing their duties.Improving the revenue of financial funds and making the positive contribution will create the good result for the development of China.Based on the theories of domestic and international financial performance audit,this paper will apply the content of the minister of economic responsibility audit as its framework,as well as combining the minister of economic responsibility audit and performance audit of fiscal funds to improve the ability of proposing more effective recommendations.