财政专项资金绩效审计研究

Research on Performance Audit of Special Financial Funds

当前,我国经济突飞猛进。在此背景下,我国对于许多公共产品的需求越来越多,但较长一段时间都存在财政资金短缺的问题。如何合理地应用财政资金,使其作用得到最大化的发挥,成为政府重点关注的问题之一。财政资金的绩效审计是审计工作中的重要部分。随着我国经济体制的不断完善,公共财政体系也逐渐完善,加大了对于专项资金审计的监督力度。虽然体系愈加完善,但仍然存在一些问题。基于此,围绕专项资金绩效审计的必要性和遇到的问题进行分析,并以此为基础提出相应的解决措施,以期为财政专项资金绩效审计工作的完善奠定良好的基础。

At present,the rapid development of China’s economy,in this context,China’s demand for many public goods is increasing,there is a shortage of financial funds for a long period of time.In view of the special financial funds,how to use them reasonably and make the most of their functions has become one of the key issues of the government.As far as the performance audit of financial funds is concerned,it is an important part of the audit work.With the continuous improvement of China’s economic system,the establishment of the public financial system has gradually improved,and the audit of special funds has increased supervision.Although the system is more perfect,there are still some problems.Based on this,this paper analyzes the comparison and problems of the performance audit of special funds,and puts forward corresponding improvement suggestions based on this,so as to lay a good foundation for the perfection of the performance audit of special financial funds.