Performance Audit Case Study Of XH District Auditing Bureau Property Subsidy Fund

Audit is an important administrative supervision system of our country,audit is conducive to the development of our country administration according tolaw,to promote the authorities at all levels to make scientific decision,effectively improve the efficiency in using fiscal fund.Government performance audit has become the center of the audit work of governments around the world.With the gradual maturity of China's market economy system,the pace of public finance management reform has been accelerating,which requires further deepening of the scientific and refined management of financial funds.Under this background,the special funds performance audit as an important content of government performance audit,necessity is increasingly apparent,as to improve the efficient use of special funds,strengthen public expenditure effect,is the effective means to strengthen the government's financial management.In recent years,special funds account for a large proportion of the budget,and it is related to the economic development and other characteristics of various fields,making it a top priority for performance auditing.However,the performance audit of special funds in Shanghai is still in its initial stage,relying on traditional financial auditing methods,which seriously restricts the development of performance auditing in Shanghai.Therefore,a set of local special fund performance audit system is designed,which is crucial for standardizing the performance audit of special funds and improving the efficiency of special funds.In this paper,from the background and significance of research,on the basis of domestic and foreign related research literature review,introduces functions of XH district audit office and audit case,the basic situation of the event described the audit case,second,to theoretical basis in this paper,the case analysis of the problems existing in the project,such as audit institutions themselves to establish audit project,audit evidence acquisition difficulty,the audit team is difficult to meet the need of complex audit practice and performance evaluation is difficult,do not have a unified standard.And further analysis the cause of the problems,such as lack of introducing project link social public participation mechanism and system,audit supervision and lack of lack of unified methods and means,the lack of performance audit personnel management and safeguard mechanism and the government performance audit evaluation standard seriously enough.Finally Suggestions are put forward according to the case and the conclusion,Suggestions to perfect the audit project plan management,improve the audit supervision mode and method,strengthen the construction of performance audit personnel and improve the performance audit evaluation system.Further improve the system of special fund performance audit and promote the development of government performance audit.