| With the rapid development of China’s economy,the state pays more and more attention to science and technology innovation.With the frequent exposure of violations of law and discipline in the field of scientific research,the performance of the use of scientific and technological funds has gradually become the focus of social attention,and repeatedly stressed the concept of performance.It is expected to strengthen the supervision of the financial science and technology funds.The special performance audit of financial science and technology not only promotes the benefit of the financial science and technology funds expenditure,but also optimizes the social resources and makes the government’s rights better accept the People’s supervision.In this paper,based on the implementation of the performance audit of Financial Science and technology funds and the influencing factors,the relevant issues of the performance audit of Financial Science and technology funds in g city are analyzed,and the existing problems of the performance audit of Financial Science and technology funds in g city are specifically studied through the form of cases,the author thinks from many aspects,breaks through in every direction,and puts forward some suggestions to solve the problems existing in the performance audit of g city’s financial science and technology funds.This paper is divided into six parts,the first part of the introduction.The second part summarizes the theory of performance audit of Financial Science and Technology Special Fund,this paper explains the concept of performance audit of Financial Science and Technology Special Fund and Financial Science and Technology Special Fund,the elements of Financial Science and Technology Special Fund performance audit and the evaluation criteria.The third part is to introduce the general situation of the performance audit of the special funds of Finance and Science and technology in g city,taking the performance audit of cultivating funds of innovative enterprises in g city as an example,this paper introduces the situation of the special financial funds for Science and Technology in G City,the main body of the performance audit of the special financial funds for Science and Technology in g city,and the implementation process of the performance audit,and finds out the existing problems that affect the performance audit quality of the special financial funds for Science and Technology in G city.The fourth part is the analysis of the reasons for the problems in the performance audit of the special funds of Finance and Science and Technology in G city.The main reason is that the concept of the performance audit of the auditors in g city has not been fully established,and the methods of performance audit need to be further improved,the degree of specialization of performance auditors is not enough,the setting of performance index system is not scientific enough,and the mechanism of using performance audit results is not perfect.The fifth part puts forward the suggestion of perfecting the performance audit of g city’s financial science and Technology Special Fund.First,optimize the performance audit environment,from improving the performance audit system and strengthen the theoretical research on performance audit to optimize the audit environment.Second,improve the method of performance audit of the special fund of Science and technology,improve the quality of performance audit by constructing the data platform of performance audit of special fund of Science and Technology,and strengthen the research of data empirical analysis.Third,strengthen the construction of Financial Science and Technology Special Fund Performance Audit Talent team.By strengthening the knowledge structure of the performance auditors,strengthening the vocational education,introducing diversified talents,and improving the professional competence of the auditors.Fourthly,scientifically design the performance audit evaluation index system of the Special Financial Funds for science and technology.By balancing hardness and softness of index system,combining quantitative index and qualitative index,the scientificity and integrality of index system evaluation are strengthened.Fifthly,we should strengthen the quality control of performance audit of Financial Science and technology special funds,establish and improve the accountability mechanism and the mechanism of disclosure of audit results,so that the performance audit system of financial science and technology special funds can receive public supervision.Part VI conclusion.I hope that the research and analysis of this paper can promote the development of G CITY S & T fund performance audit,but also for other cities to bring inspiration to work. |
