Evaluation Index Of The Policy Track Auditing Of Financial Stock Fund

With the continuous development of our economy,our country in economic construction and scientific and technological innovation strength is increasing,fiscal spending is increasing,with the constant reform of tax system,fiscal and tax revenue to reduce,fiscal deficit is more obvious,the local government debt largely,so more attention paid to the financial capital performance,at the same time,with the reform of national administrative system,and better to delegate,services,cut administrative fees,local governments begin to consider their own interests are often difficult to actively implement,the national audit as a relatively independent of the government supervision organ,it is necessary to implement substantial supervision of local government,through audit evaluation of the performance management of financial fund and policy implementation of performance,so as to improve the efficiency of using government funds safeguard major policy to carry out the land,therefore,the research set up financial stock fund policy track audit evaluation index system for government financial fund management performance audit for performance audit theory and method has important significance.In this paper,on the basis of the new public management theory,research and build financial capital stock of policy evaluation index system of track auditing,providing audit evaluation method andtheoretical basis for national audit institutions to carry out the government's fiscal fund management performance.First of all,in this paper,by analyzing and summarizing the domestic and foreign financial stock fund management solution,it is concluded that foreign solve the problem of finance stock fund by performance budget,but our country has not yet been compiled performance budgeting,believed that our country should solve the problem of finance stock funds will need to carry out performance audit of financial fund management,through the implementation of the local government in his government work report of policy commitments,increasing the efficiency of funds.Secondly,this paper analyzes the present situation and problems of the financial stock fund policy track audit is constructed based on form,practical,value of three dimensional track audit evaluation index of fiscal capital stock policy,through expert questionnaire and the AHP to calculate and determine the index weight,and consistency inspection,finally combining with G county of T city fiscal stock fund policy track audit case evaluation G county financial fund management and policy implementation performance,and state of M,Q again transverse comparison,come to the final audit conclusion and policy suggestions.