Research On Performance Audit Of Special Fiscal Funds In Qinhuangdao Haigang District

Audit is an important administrative supervision system in our country.The development of auditing is beneficial to the administration according to law.It can promote the decision-making scientifically and effectively improve the effect of financial funds.Because all kinds of special fiscal funds account for a great proportion of the total budget,and related to the various areas of economic development,making it the most important to carry out performance audit.However,at present,the performance audit of Qinhuangdao Haigang district's special fiscal funds is still at the initial stage,and relies on the traditional financial auditing methods,which seriously hampers the development of performance auditing in Haigang district.Therefore,the design of a local special funds performance audit program is very important to regulate the financial performance of special funds audit and enhance the efficiency of special funds.The paper adopts literature research method,investigation method and case study method.On the basis of expounding the background and meaning of the study,and referring to the related research literatures at home and abroad,the paper first put the introduction of the definition of financial performance audit,and analysis present Qinhuangdao Haigang district's special fiscal funds performance audit situation.Then put forward the current special funds performance audit problem,and find out the cause of the problem.Through the analysis and thinking of the problem,the paper designs a set of effective scheme for Qinhuangdao Haigang district's special fiscal funds performance audit.The paper proposes a thought of auditing through all the process.According to the key problems of financial special funds involved in the establishment,distribution,use,management and evaluation,the paper chooses the whole process follow-up audit which includes pre-audit preparation,concurrent audit,post-audit evaluation to evaluate performance of the program and standardize the audit process.Then the paper establishes a long-term effective special funds audit database to improve the performance of special fiscal funds audit results.At last,taking the special fund of home-care for aged performance audit project as an example,the paper puts forward suggestions to make performance audit of special funds better,further improve Qinhuangdao Haigang district's special fund performance audit system,and enhance the performance of special fund audit.