Research On Performance Audit Index System Of M District Budget Implementation

The National Basic Public Health Service Project is a health service project carried out by the State on the main problems of urban and rural residents,benefiting mainly children,pregnant women,the elderly and people with chronic diseases.With the increasing attention of the state to medical and health projects,the subsidy standard for basic public health services per capita rose from 60 yuan to 69 yuan in 2019.Therefore,as the total category and amount of special funds for health care become larger and larger,the performance audit of medical institutions and related functional departments becomes more and more important.The problem studied in this paper is the optimization of the performance audit evaluation system of basic public health service project budget execution based on the basic community health service center.Based on the basic theory of recent performance audit,this paper analyzes the characteristics of carrying out basic public health service projects in M district,tracks the whole process of financial budget execution,and clarifies the objectives,audit methods and audit evaluation criteria of project budget execution performance audit.Based on the analysis and evaluation of the existing project performance evaluation index system,taking the "5 E" theory of performance audit as the starting point,the project finance is carried out from five aspects:economy,efficiency,effect,environment and fairness.After that,using AHP toestablish index weight,combining with expert scoring result,using fuzzy comprehensive evaluation method to assign membership degree,further using the new index system to complete the audit work to evaluate the financial budget performance of M district project in 2018,and finally putting forward the quality control suggestion of the index system.The innovation of this paper is to optimize the evaluation system of budget execution performance of basic public health service project from the perspective of district,town and village three-level community health service center.