The Research On The Land Reserve Funds Performance Audit Of City Z

With the rapid development of China's economy and the deepening ofadministrative reform,the government has been trying to reform and innovate the administrative performance budget management.Government audit,especially performance audit,has played a significant role and has made great achievements.The National People's Congress and the National Audit Office at the macro level to establish and perfect the laws and regulations of performance audit,and has repeatedly stressed that the concept of performance in the "13th Five-Year" national audit work development planning.The audit organs according to the actual situation,innovation performance audit method,step by step to carry out performance audit work.Performance audit not only optimizes social resources,but also improves the efficiency of fiscal expenditure.It also improves public participation in politics,and the rights of the government are better supervised by the people.This paper adopts empirical research method of case,with more and more attention to the land reserve funds performance audit as the goal,widely accessible,refined,theoretical analysis of the related data,on the basis of the formation of research from the perspective of land reserve funds performance audit,and as a way of writing.Based on the definition of the related concept of land reserve funds performance audit,in order to study the Z party case,introduces and analyzes the land reserve funds performance audit of City Z,and find out the problems and analysis,thus obtains the land reserve funds performance audit countermeasures and suggestions on implementing the audit of local authorities.This article is divided into six parts,in addition to the first part of introduction and the sixth part of the conclusion,the second to fifth parts are the core content of this article.The second part is the overview of the theory of land reserve fund performance audit.It expounds from four aspects: the concept of land reserve fund,the constituent elements of land reserve fund performance audit,the factors that affect the performance audit of land reserve fund,and the theoretical basis.The study of the full text paves the way for the relevant concepts and theories.The third part is the land reserve funds performance audit Z,present situation and existing problems,through the Z city land reserve funds,Z land reserve funds performance audit of the status quo,presents existing Z land reserve funds performance audit in question: the concept of performance audit to establish index system,is still not perfect,put forward the problem of auditresults by not evade the crucial point.The fourth part is the Z city land reserve funds performance audit is the cause of the problem,according to the related theories of performance audit analysis Z land reserve performance audit problems,the reasons,problems arise mainly include: defects of independent audit body,flaws in the auditor configuration,audit methods exist many deficiencies,the audit system has defects,performance index the difficulty of setting up the system of.The fifth part is to improve the performance audit of Z city land reserve funds.In the key analysis of the formation of land reserve funds performance audit problems and causes on the basis of the domestic and foreign advanced performance audit area experience,put forward to perfect the land reserve funds performance audit Z recommendations: first,to optimize the audit environment,especially the legal environment,let the land reserve funds to carry out performance audit.Second,improve the organization of audit institutions and enhance their independence.Under the existing system,we should minimize the impact of local governments on performance audit of local audit institutions,and support the personnel appointment and dismissal and audit funds,so as to ensure the independence of performance audit institutions of land reserve funds.Third,to speed up the construction of the personnel of the audit team.We should improve professional competency,introduce diversified talents,broaden the channels of talent introduction,and enhance the quality training of existing personnel,so as to ensure that those who perform performance audits can be competent for their duties.Fourth,it enriches the evaluation index system of performance audit of land reserve.Let the evaluation index be more suitable for the actual situation of the project,and the results of multi-dimensional comparison indicators,and improve the evaluation index by modern means,so as to better play the role of index system in land reserve performance audit.Fifth,we should establish and strengthen the results announcement mechanism and accountability mechanism of the land reserve performance audit,ensure that the audit results can be applied rationally,and establish rewards and punishments to fully mobilize the enthusiasm of the performance personnel,and promote the effective operation of the whole audit system.