Study On The Evaluation Index System For The Performance Audit Of Special Financial Funds

Financial special funds have unique characteristics,which need to be audited through scientific,reasonable and effective performance evaluation system to improve the efficiency of the use of special funds,and through the evaluation system covering all aspects and processes of special funds,the special funds Play a role.There are still many obstacles and problems in the performance audit of financial special funds in our country.For example,there is a lack of recognized standards for the construction of evaluation index system,and the evaluation of economic efficiency,efficiency and effectiveness Specific understanding is not enough,there is no scientific supporting laws and regulations and evaluation index system does not highlight the role.To some extent,these problems affect the practical application of the evaluation index system of performance audit of financial special fund in our country.Based on the audit and evaluation of financial special funds,this study elaborates the theory of fiduciary responsibility and the theory of new public management,and takes it as the theoretical support for the full text,combing relevant literature at home and abroad in detail,Performance audit of the overall theoretical research status quo were reviewed and analyzed.First of all.The research elaborated the background and significance of the construction of audit index system of financial special funds performance.Secondly,the paper analyzes the problems existing in the evaluation index system of performance audit of financial special funds in our country,such as the incomplete evaluation index setting and the irrational structure,and explains the causes of these problems,including the lack of accepted standards and the lack of relevant laws and regulations.As a result,we set up the goals and principles for the construction of the evaluation index system of performance appraisal of financial special funds.Analytic Hierarchy Process is the method of constructing appraisal system.Through economic,efficiency and effectiveness as the main evaluation criteria,Audit evaluation index system.Finally,the paper introduces the financial special fund project of "saving water and increasing grain" in Q City,expounds the status quo of performance auditing and evaluation indicator system of the special financial fund project,and points out the existing problems.On this basis,Analysis method to build an evaluation index system applicable to the performance audit of the financial special fund for water saving and grain increase in Q City from the aspects of economic analysis,efficiency analysis and effectiveness analysis.Finally,through the comprehensive evaluation of the results of the evaluation,Put forward the future direction of the financial performance audit of special funds.