Research On Manufacturing Special Funds Performance Auditing Of H Province

At present,China is in the period of changing the development mode,optimizing the economic structure,and transforming the growth momentum.Whether the manufacturing transformation can be smoothly carried out is related to whether the country can smoothly move toward a manufacturing powerhouse.The special fund for manufacturing transformation is also a strategic support for manufacturing transformation.The study of special funds for manufacturing transformation auditing can not only theoretically enrich existing audits of special funds,It can also promote the efficiency of public financial expenditure from a practical perspective.The case study method was mainly used to select and analyze the case of auditing special funds for manufacturing transformation in the H province.According to the present situation,audit goal and content of manufacturing transformation special funds,this article analyses the problems found in imperfect legal system,the lack of effective index system,the performance audit results cannot be fully used,audit team ability unable to meet the requirements.Then the study is based on the combination of scientific and operation,qualitative and quantitative,and long-term benefit and short-term benefits of combining principle,combined with the use of input-output method,and tries to construct the system of the special fiscal funds' performance audit.At the same time,suggestions to further improvement of the financial performance audit of special funds system are offered,including to establish and perfect the performance audit system of laws and regulations,to strengthen the ability construction of audit team,to improve the extraction and application of performance audit results,and so on.Therefore,in this study,It combines the auditing of special funds with the study of fund management,innovated the analysis of special funds and proposed ways of countermeasures.The purpose of this article is to use H province manufacturing special funds audit case study to provide useful reference for national audits to improve special funds and management,and optimize other financial special fund decisions,with audit supervision to help build China's manufacturing powerhouse and fiscal construction.