Research On The Improvement Of H Province’s Education Special Fund Performance Auditing In 2016

At present,China’s economic and social development has been confronted with a new normal,under which the mounted pressure on economic restructuring and upgrading has made it so urgent to implement reform measures.On the Nineteenth National People’s Congress,it is proposed that to properly handle the relationship between the government and the people is necessary for modernizing the country’s governance system and governance capabilities.The audit on the performance of financial special funds is conducive to improving the performance of special financial funds and promoting the establishment of a clean,efficient,and transparent government.Since the beginning of the 12th Five-Year Plan period,H Province has made remarkable achievements in building a great province for education.The special education fund of H Province is an important means for the provincial public finances to play a role in education.The continuous development and improvement of the performance audit of H Province’s special funds for education is an inevitable requirement for transforming government functions,developing education,and making public more satisfied with the government in the new era.This paper adopts a combination of theory and case studies.First,it defines the related concepts of performance auditing,and sorts out related theories.Then,it introduces in detail the cases of H Province’s education special fund performance auditing in 2016,and elaborate on the basis,key points,processes,and conclusions of performance audits.It analyzes the problems existing in H Province’s education special funds performance audit in 2016 to find out the reason behind these problems.Finally,combining the theoretical knowledge and the actual situation,this paper puts forward such suggestions for the improvement of performance auditing on education funds in H Province as to deepen the understanding of performance auditing,to consolidate its basis,to optimize its process and to improve its evaluation index system.