Study Of Performance Auditing Scheme For Supporting Funds In Small Reservoir Area Of Jiangsu Province

Speeding up the reform and development of water conservancy and comprehensively promoting the progress of water conservancy infrastructure have become one of the important measures to build a service-oriented government in China.In June 2015,the Jiangsu Provincial Water Resources Department and Jiangsu Provincial Department of Finance jointly issued "The notice of issuing support project funds and plans on the release of small reservoirs in Jiangsu Province in 2015".The project involves so many areas and a largr the amount of money,and the overall situation is complex.As its competent unit,it is Jiangsu Provincial Water Resources Department's duty to pay attention to the operation of the funds performance.However,Jiangsu Province Water Resources Department performance has insufficient audit evaluation work experience,and lacks corresponding water conservancy project performance audit evaluation system.Therefore,based on the current situation of the supporting funds in the small reservoirs of Jiangsu Province and the practical background of the water conservancy audit in Jiangsu Province,it is necessary to study the financial performance audit program of the small reservoirs in Jiangsu Province.Based on the current situation of the management of small reservoirs in Jiangsu Province,this paper analyzes the policy background of carrying out the performance audit of the small reservoirs in Jiangsu Province,and analyzes the research significance and practical value of the performance evaluation plan of the supporting capital in the small reservoirs of Jiangsu Province.Acorrding to the essential attributes of the supporting funds for the small reservoirs of Jiangsu Province,this paper discusses the relevant theoretical and practical background of domestic and foreign performance auditing.Based on the relevant provisions of the project management and the basic situation of the project,this paper analyzes the main contents and main auditing techniques of the performance audit in the supporting funds for the small reservoirs of Jiangsu Province.Through the logical model,this paper separately decomposes the auditing contents from the four dimensions of project input,activity,output and result to construct the performance auditing evaluation model of supporting funds for the small reservoirs of Jiangsu Province.Based on the specific situation of the project,the results of the literature analysis and the relevant practical experience,this paper designs the performance evaluation index system ofthe project,and uses the analytic hierarchy process to determine the weight of each evaluation index.Finally,with reference to the practice research results of Jiangsu Provincial Water Resources Department and the experience of performance auditing of water conservancy projects in some provinces and cities,this paper draws up the evaluation criteria of performance evaluation index and finally forms the performance audit program of supporting capital in Jiangsu province.