Research On The Performance Audit Of Local Government Special Debt Of H Province’s S Project

Since the action of “open the front door and block the back door”of local government special debt in 2015,the scale of debt has grown rapidly.The issuance amount increased from 96.92 million yuan in 2015 to 36.19 million yuan in 2020.The rapid growth rate has promoted the development of China’s economy to a certain extent.Especially during the period of the epidemic,the implementation of the country’s “ a more proactive fiscal” policy,and increase of infrastructure construction,the rapid increase of special debt played a major role in social and economic construction.With the rapid growth of the scale of special bonds,problems such as misappropriation of funds,inefficient use of funds,and slow growth in physical volume have become increasingly prominent.In order to manage and use the special debt,both the central and local governments have been working hard to explore the performance audit of special debt in the past two years.How to conduct performance audits on the economy,effectiveness,and effectiveness of special bonds is a concern of all sectors of society.In view of this,this paper is based on the credibility theory,performance management and other related theories,combined with the literature research of domestic and foreign scholars,and takes a special debt performance audit project of Hunan TN Company as the research object.Firstly,TN company special debt Projects and special debt performance evaluation indicators are introduced,the audit process,audit objectives and contents,audit methods and audit results of the special debt performance audit are introduced,and both of the above contents are analyzed.Then it analyzed the problems in the performance audit process,and analyzed the causes of the problems.Finally,through analysis and the specific situation of TN company’s special debt performance audit,four improvement measures were proposed,including improving the special debt performance indicator system,highlighting the key content of performance auditing,improving performance auditing methods,and strengthening the application of performance audit results.Through the research of this paper,the improvement measures for the performance audit of TN Company’s special debt are given,which will help improve the performance management of TN Company’s special debt,to a certain extent promote the better follow-up development of the project,and convert fund into physical quantities better and faster.At the same time,we also hope to provide a certain reference for the performance management and performance audit of special debt to a certain extent.