| Since reform and opening-up,with the rapid development of economy and society,with the continuous improvement of comprehensive national strength,China’s international status is also improving.Social development depends on a stable social environment,in the past 20 years,China has faced many challenges from public emergencies such as SARS epidemic,frost disaster,earthquake,etc.Therefore,the emergency response ability of public emergencies will influence the overall stability.With the development of information technology,all kinds of public emergencies will not only cause direct losses,but also expand their influence through information media.Improper handling of public emergencies will easily lead to strong social dissatisfaction,and turn into major online public opinion events,which will bring adverse effects to the stable development of economy and society.Since the outbreak of COVID-19 epidemic to December 1,2022,a total of 9074256 people have been diagnosed in China(including Hong Kong,Macao and Taiwan),with a total of 30320 deaths.There are 36571 people diagnosed,386711 asymptomatic people infected.Many foreign countries have successively announced various measures,such as making the mandatory requirement of warning mask and the entry quarantine of overseas tourists,which has increased the pressure of importing COVID-19 epidemic into China from overseas.At the same time,due to various reasons,Since the second half of 2022,many places in China have become accustomed to the serious COVID-19 epidemic.On December 1st,there were 4,080 newly diagnosed local cases and 31720 newly diagnosed local asymptomatic infected people,which showing us there are new challenges to the management of public emergencies.In China’s emergency management system,the emergency financial funds mainly come from the state finance,and the financial funds mainly from the central government are used in all aspects of public emergencies through overall planning.As early as 2005,Ministry of Finance promulgated the Financial Emergency Guarantee Plan,which clearly stipulated the application,allocation,use and related financial and tax support of financial funds in an emergency.Although,the grass-roots units are in the front line of public emergencies.even though they be bound by relevant laws,regulations and policies according to regulations,and guided by higher authorities,still have greater autonomy in actual operation,Sometimes they are difficult to be be confined by the implementation of policies and regulations.Because there are too many grass-roots units,the supervision difficulty is correspondingly greater.At the same time,compared with the superior audit department,the grass-roots audit department is different in staffing,personnel quality,ability to carry out audit,and time required for work.From the perspective of provincial administrative unit audit,this thesis gradually extends to the grass-roots level.Compared with only focusing on the national level or provincial administrative region level,we can find out the problems in the actual implementation of public emergency management in more detail,and find out the practical difficulties and shortcomings faced by grass-roots audit departments in auditing public events funds and funds.Starting from the practical problems,this thesis analyzes the special audit of epidemic prevention and control funds and donated materials in COVID-19 in 2020,and puts forward targeted improvement suggestions on the basis of combining the characteristics of emergencies and the actual situation at the grass-roots level,so as to give full play to the role of audit,improve the utilization rate of special funds and ensure the rational use of donated materials.Such as strengthen institutional and institutional development,make full use of big data on the Internet,formulate audit plans in light of local conditions and improve the professional quality of auditors.It has a certain value for improving our ability to deal with public emergencies in the future and ensuring the credibility of the government,and has a certain academic value for our government audit research. |
