Analysis Of Performance Audit Evaluation Index System Of Funds For The Prevention And Control Of The COVID-19 Epidemic

With the improvement of medical means and control mechanism for COVID-19,China has entered the post epidemic era.Looking back at the serious outbreak of the epidemic,China’s public health emergency management has shown the characteristics of sensitive height,quick response and wide audience.In order to standardize the management and use of epidemic prevention and control funds and materials,and enhance the emergency response capabilities of governments at all levels,audit institutions across the country have carried out tense and orderly audit work,making positive contributions to improving the efficiency of fund and material utilization.However,it also exposes the backwardness and shortcomings of performance audit work in the overall audit work,such as the obstruction of performance audit work and the lack of performance audit evaluation index system,This has hindered the pace of audit institutions at all levels in improving the closed-loop management of budget performance.This article explores the combination of theory and practice.The overall logical structure of the article is based on the idea of "theoretical basis-case introduction-system establishment-case analysis-conclusion",focusing on observing the launching process of the overall public health emergency management mechanism in S city during the COVID-19 epidemic and the intervention process of the epidemic prevention and control fund audit.First,it explained the concept definition and theoretical basis of the performance audit of epidemic prevention and control funds.Second,it introduced the case in detail.Through the research on the implementation process of the audit of epidemic prevention and control funds,it was found that there was an imperfect indicator system in its performance audit work.Therefore,it was proposed that this thesis would adopt AHP,Delphi method The performance audit evaluation index system for epidemic prevention and control funds driven by audit objectives was constructed using analysis methods such as fuzzy comprehensive evaluation.Then,the X Street Office in S City was selected as a case study and brought into the proposed evaluation index system for qualitative and quantitative comprehensive analysis.Finally,analytical conclusions and results were drawn.The key to the performance audit of epidemic prevention and control funds is to develop an evaluation index system based on the core work direction of the audited unit in the COVID-19 epidemic,while taking into account the economy,efficiency,effectiveness and fairness of the overall indicators.Through the selection of key indicators,we can clearly identify the audit objectives,improve the supervision system,solve the abuse,misuse or insufficiency of special funds for epidemic prevention and control,and achieve standardization,economy The ultimate goal of efficient use of epidemic prevention and control funds.