Research On The Performance Audit Of Major New Drug Special Funds

In recent years,with the development of economy and the function of national finance,the expenditure of national finance on public projects has gradually increased.The major special fund audit projects carried out by the National Audit Office and local audit institutions are increasing year by year.Accordingly,the audit demand for the major special fund audit is also increasing.The performance audit of the special fund has gradually become a new direction of the Ministry of Finance for public fund expenditure projects.As one of the branches of special funds,the special funds for major new drugs still have some deficiencies in the audit work,such as the use effect of special funds for major new drugs is difficult to explore and the efficiency of audit task is low.Therefore,it is the most important task to clarify the performance audit program of major new drug special funds and establish the performance audit evaluation system to promote the performance audit of major new drug special funds.Based on the theory of new public management,the theory of entrusted economic responsibility and the theory of performance audit 5E,this paper defines the concept of special fund audit,and defines the concept of major new drug special fund and special fund performance audit.At the same time,the literature research method is used to sort out the related literature of financial special funds,special funds audit and performance audit of major new drug special funds of senior scholars at home and abroad in different fields.The case selected in this paper is the major new drug special fund audit project of company a in 2018 participated by the author.First of all,when elaborating the current audit workflow,in the order of audit preparation stage,audit implementation stage and audit end stage,this paper analyzes the application,fund raising and in place,fund use and management of major new drug special projects in turn,finds and puts forward the existing problems in the current audit of projects,and thus introduces the necessity of performance audit of major new drug special funds.Secondly,the performance audit scheme of major new drug special funds is designed.The overall idea is to decompose audit objectives into indicators,each indicator corresponds to different audit standards and contents,and audit each indicator.Then through the construction of a clear performance audit index system,combined with the actual situation of the project assessment and weight distribution,specifically from the audit organization arrangement,audit basis,audit matters,audit content these four aspects to carry out the work.Finally,the results and suggestions of the performance audit of major new drug special funds.Based on the evaluation and empowerment of the audit indicators in the previous article,the evaluation scores of the project's economy,efficiency,effectiveness,environmental protection and innovation are calculated according to the formula;the performance audit performance and performance results are summarized,and some suggestions on the audit of major new drug special projects of company a are put forward.The main contribution of this paper is to provide some practical ideas for the performance audit practice of major new drug special funds,and to provide some reference for the actual audit work,hoping to contribute to the development of the performance audit of major new drug special funds.