The Research On The Functions Of Special Funds Audit In Government Governance

In recent years,China has introduced national key basic research development planning special funds management method,national science and technology support plan special funds management method and other documents,each place has also made the corresponding management measures,making the special funds management has clear rules.Special funds audit is a test of the efficiency of government's governance,that is when the government management system is perfect,management can be more efficient,supervision will be worked,the special funds will be more reasonable,effective and compliance.And the main idea of the implementation of special funds audit is to test whether the special funds has been used legally,compliantly or specially,whether the task is completed by it's rules,whether the task's goal is achieved.This paper studies the special funds audit's functions of the government.And it mainly solved two problems: one is analyzing the actual functions of special funds audit's role on the governance;The second is how to improve special funds audit's functions on the government governance.In this paper,firstly it has a conclusion with theoretical analysis method that the special funds audit has three functions on the government governance: supervising function,evaluation function and verification function,through referring to documents and analyzing the relevant theoretical knowledge.On the basis of the theory,the paper introduced the case.The case in this paper is a audit project of the Audit Bureau of LNH District,LQC City,that from 2014 to 2015,the use of family planning special funds,the completion of the health and related work of NHFPC(National Health and Family Planning Commission)of LNH District,LQC City.First it introduced the case's background.On the basis of understanding the policy background,we use comparative analysis method to verify the former theory by comparing the series of improvement on the government department's management systems before and after the audit.And also analysis setbacks in the process of special funds audit perfecting the management system.This paper finds that because audit results announcement system is imperfect,the use of audit results is inadequate,led to the special funds audit can not promote the development ofGovernment's governance more efficiently.So in this paper,based on the three problems that exist in the reality,this paper analyzed the reasons of the problems and combining the theory and reality,put forward three Suggestions aiming to increase the special funds audit's functions on the government governance: one is to improve the quality of special funds audit works,the second is to perfect the government audit results announcement system,the third is to improve the use of audit results.