The Case Study On Performance Audit Of Financial Special Funds Of Y Center For Disease Control And Prevention

As China’s economic development has entered a new normal,the growth of fiscal revenue has slowed down,but the scale of fiscal expenditures continue expanding,and the contradiction has intensified.As an important part of public finance expenditure,the management and use of financial special funds have a series of problems,such as idle funds,serious loss of waste,and irregular distribution.Performance auditing is an important tool to investigate waste,misappropriation and idleness of funds.By offering constructive audit proposals,it effectively promotes the economy,efficiency and effectiveness of special funds in allocation,management and operations.This paper studies the case of performance audit of financial special funds,having theoretical and practical significance.Under the guidance of new public management theory,public fiduciary responsibility theory and PDCA cycle theory,this paper expounds the emergence and development process of performance auditing in China and the performance auditing theory of western developed countries.Based on the Y County Audit Bureau’s special fund performance audit case of the county CDC(Centers for Disease Control),this paper details the performance audit preparation stage,the field audit stage,the reporting stage and the follow-up inspection,and finds that the audit team lacks independence,the performance audit implementation isn’t in place,the audit announcement hasn’t been disclosed in public and the audit results not implemented.By drawing on the experience of SAI and the United States,the United Kingdom,and Australia,this paper suggests that,on the one hand,a performance auditing standards system be established,the result announcement system be improved.On the other hand,to explore unified personnel and property below county audit institutions,and adapt to audit reform,strengthen the independence of audit institutions and the construction of experts,strictly control the management of performance auditing teams,follow-up training and exit,and to effectively implement follow-up tracking audit procedures by building a PDCA cycle.