Performance Audit Of Poor Disabled Children Rescue Rehabilitation Projects

Poor disabled children rescue rehabilitation projects are great rescue and rehabilitation projects,which aim at implementing in detail the planning outline for accelerating the process of the well-being of people with disabilities during the “Thirteenth Five-Year Plan”formulated by the State Council and the supporting implementation plan for rehabilitation services for disabled people during the “Thirteenth Five-Year Plan” developed by the China Disabled Persons Federation,further improving on the timely rescue treatment and rehabilitation education training for impoverished disabled children.Performance audit of poor disabled children rescue rehabilitation projects is an important supervision mechanism for the government to deepen the well-off construction of impoverished disabled people,improve the service quality of poor disabled children,and improve the management performance of special funds for the poor disabled children.However,in the specific implementation process,the designated agencies still have problems of low level of business management and financial management,not up to standard of project output and project benefits,when using the special funds for poor disabled children rescue rehabilitation projects.In order to enable the designated agencies regulate use of the funds effectively,put the special funds into practice and let more poor disabled children receive more help and services,an urgent need for a performance audit on the poor disabled children rescue rehabilitation projects.This paper mainly uses literature research methods and case study methods to explore the application of government financial special funds performance auditing theory to the poor disabled children rescue rehabilitation projects.Firstly,on the basis of summarizing the research background and research significance of poor disabled children rescue rehabilitation projects and drawing the research results of the performance auditing of similar projects at home and abroad for reference,the research ideas and research methods and content framework of this article are summarized;on the basis of expatiating on the related basic concepts,the theoretical summary of the performance auditing of poor disabled children rescue rehabilitation projects in this paper are summarized;on the basis of analysis of the current situation,the necessity of performance auditing of poor disabled children rescue rehabilitation projects is summarized.Secondly,the audit object of this paper is identified andbriefly introduced by comprehensively selecting the factors that the research object should pay attention to;then according to” the framework of common index system of the project expenditure performance appraisal” issued by the Ministry of Finance,the auditing objectives,audit focuses,audit method,evaluation index system weights and score criteria for performance audits of poor disabled children rescue rehabilitation projects have been elaborated.Finally,based on the analysis of the performance audit results of the poor disabled children rescue rehabilitation projects,it was concluded that the results of CDPF’s the routine assessments and end-of-year inspections of the designated agencies were not completely in line with the results of the actual performance audits,and comprehensively evaluates the reasons for this conclusion,then put forward suggestions to improve the performance audit of the poor disabled children rescue rehabilitation projects.