Case Research On Performance Audit Of Financial Special Funds From The Perspective Of Post New Public Management Movement

With the gradual expansion and expansion of government functions,government performance auditing has become one of the focuses of world government auditing,and it is also the main research and development direction of government auditing in China.With the further development of China's economic system,the comprehensive national strength has gradually increased,and the scale of fiscal expenditure has expanded rapidly.Due to the large proportion of fiscal expenditures,the complex areas involved of the fiscal expenditures,and the closing of daily life of the people between government behavior.The discovery of problems is more prominent and other factors,making the performance audit of financial special funds become a major breakthrough point for China to further explore the government performance audit mode suitable for national conditions.At present,the performance audit of China's fiscal special funds does not have detailed legislative basis as a reference.At present,the performance auditing is still at the stage of “not explicitly authorized”.In the specific auditing mode of financial special fund performance auditing,academic circles have different opinions.Not yet clear.In terms of the content of financial special fund performance audit,the main focus of work is on the performance of financial evaluation records,usage,and project output results using performance evaluation indicators,publicity,public feedback,and environment for financial special fund projects.There are fewer audits related to impacts.The economic,efficiency and effectiveness of the “3E” standard proposed in the new public management theory is also the core content and audit target of China's performance audit.However,in the current development of performance auditing,the evaluation content of these three performance audits also highlights certain limitations in the context of a wide range of financial special fund projects involving many different sectors of society.This paper starts with the post-new public management movement theory and explores the origin and development history of performance audit.Firstly,we introduce a series of theories on the revision and expansion of the new public management movement theory in the post-new public management movement,such as collaborative governance,digital age governance and information sharing.Then,based on the analysis of the performance audit cases of the small town construction projects in the Y area of C city and the experience of foreign advanced performance auditing,further consider the development factors and shortcomings of the performance audit of the current fiscal special funds in China.Taking the impact and enlightenment of post-study new public management theory on China's government performance audit as the starting point,the discussion can promote the further development of China's national audit and performance audit,such as application guidelines,collaborative governance and the introduction of social auditing power.Thinking about aspects.The author hopes that through the above research and discussion,it can propose new ideas for the development of China's fiscal special fund performance audit,and further improve the utilization efficiency of China's fiscal special funds,and provide reference for the future practice of China's fiscal special fund performance audit.