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

In recent years,While developing economic constructing,the state also pays attention to the negative impact of rapid economic development—environmental pollution.Especially since 18 th national congress of the communist party of china,the state has put forward the slogan of vigorously promoting ecological civilization,protecting the ecological environment and promoting sustainable economic development,environmental pollution become an urgent problem in the national and local governments.In order to implement the scientific concept of development,advocating green development concept,to coordinate the relationship between economic development and environmental protection,to guide local governments to strengthen ecological environment protection,Under the balance of the central budget,the state has invested more and more special funds to improve people's livelihood,environmental protection and other social and public construction,As a result,the use of special financial funds has become a major concern of government departments and the people.But because of the information asymmetry between government departments and the masses,the performance audit evaluation results of special financial funds have become the only information channel for fund use management departments,higher supervision departments,and the people to understand the status of funds use,the current situation makes the government carry out the special fund performance audit evaluation work become the hot research field at present.However,whether the performance audit evaluation index system is reasonable or not is the main content of performance audit.Therefore,the evaluation index system of performance audit of fiscal finance research can not only solve the contradiction between present government and the people in the use of special funds as well as provide reference value for performance audit evaluation theory and practice research.This article studies the performance audit evaluation index system by combining theory with case study.First of all,the related factors of performance audit evaluation are used to review the relevant literatures at home and abroad to understand the current performance audit evaluation;Then with JS county ecological function areas transfer payment funds performance audit evaluation for the practical application of case study,combined with their own practical experience indicates some problems of the evaluation index system of performance audit,and in view of the problem to improve;Secondly,this paper makes a comparative analysis of the performance audit evaluation results before and after the improvement,and concludes that the improved performance audit evaluation index system can more objectively reflect the research conclusions of the use of funds;Finally,making some suggestions for the future standard performance audit evaluation work.