| "A century-long plan,education-oriented",Education in primary and secondary schools is a necessary condition for improving national quality,and it is also the cornerstone of universal education.With the continuous investment of educational funds and the continuous integration of educational resources in China,primary and secondary education has been further developed.Governments at all levels have continuously increased their investment in special funds for primary and secondary education,and the daily management of special funds for education has become a hot issue of social concern.In recent years,problems such as chaotic daily business management,improper expenditure,and substandard fund effect have appeared constantly,resulting in obstacles to the development of primary and secondary school education.In order to eliminate the obstacles existing in the special funds for primary and secondary education,the auditing organ shall,in conjunction with all relevant departments,examine and supervise the special funds of the educational administrative organs and primary and secondary schools.In view of the existing problems,audit institutions should improve the audit system and improve the audit index system in a timely manner,and strictly supervise the audit rectification to ensure the efficiency and effectiveness of the investment of special funds for education.This paper takes the audit project of primary and secondary education special funds in X city as the starting point of the research.Firstly,by studying the background and significance of primary and secondary education special funds,this paper combs out the domestic and foreign literature on primary and secondary education fund audit.Secondly,it introduces the basic theory and related definitions,which lays a theoretical foundation for future research.Furthermore,it studies the current situation of performance audit of special funds for primary and secondary education,and obtains the problems and reasons in the audit process through case analysis.Finally,in order to solve the problems found in the audit process and carry out the performance audit of special funds for primary and secondary education,the author establishes the performance audit index system of special funds for primary and secondary education,optimizes the personnel’s professional ability and audit technology,improves the audit supervision,and further improves the efficiency and effect of performance audit.This paper has made some innovations in theory and practice.In theory,it constructs and applies the performance audit index system of special funds for primary and secondary education in X city to enrich the breadth and depth of performance audit theory.In terms of audit practice,this paper takes the performance audit of special funds for primary and secondary education as the research content,selects indicators before,during and after the event,and constructs the evaluation index system of special funds for education,so as to provide targeted and reference evaluation standards for the audit of special funds for primary and secondary education. |
