A市财政专项资金绩效审计研究.docVIP

PAGE 15 昆明理工大学津桥学院 毕业论文 题 目 A市财政专项资金绩效审计研究 学 院 专 业 年 级 学生姓名 学号 指导教师 日 期 教 务 处 制 A市财政专项资金绩效审计研究 学 院 专 业 年 级 学生姓名 学 号 指导教师 职称 A市财政专项资金绩效审计研究 摘要：审计是我国的一项重要的行政监督制度，审计的发展有利于我国依法行政，能够促进各级机关作出科学性的决策，有效地提高财政资金的使用效益。因为各类财政专项资金占财政预算中的比例较大，并且关系到了各个领域的经济发展等特点，使其成为开展绩效审计的重中之重。但是，目前A市C区财政专项资金的绩效审计仍处于起步阶段，依赖于传统财务审计方法，严重制约了C区的绩效审计工作的发展。因此，设计一套适合本地的专项资金绩效审计方案，对于规范财政专项资金绩效审计，提升财政专项资金的使用效率极为关键。 关键词：财政；专项；资金；绩效；审计 Abstract: Audit is an important administrative supervision system in our country. The development of audit is conducive to our administration according to law, which can promote the scientific decision making of all levels of organs, and effectively improve the efficiency of the use of financial funds. Because all kinds of financial special funds account for a large proportion of the budget, and are related to the economic development in various fields, making them the top priority of performance audit. However, at present, the performance audit of C special funds in A city is still at the initial stage, which relies on the traditional financial audit method, which seriously restricts the development of performance audit in C district. Therefore, designing a local performance audit plan for special funds is very critical for standardizing the performance audit of financial special funds a