【Abstract】This paper takes the performance audit of the financial funds of the grass-roots government as the research point， analyzes the main content and value of performance audit of the financial funds of the grass-roots government， finds out the problems and disadvantages of performance audit of the financial funds of the grass-roots government， and puts forward the corresponding strategies to ensure the smooth development of the performance audit of the financial funds of the grass-roots government.
【Keywords】 grass-roots government； finance； fund； performance audit； discussion
1 Introduction
At present, in the process of performance audit, our government usually takes financial funds as the main audit object, combined with social benefits and ecological protection, in order to achieve the optimal allocation of resources and improve the efficiency of the use of financial funds to improve the efficiency of the whole fund, so as to achieve the purpose of cost saving and efficient operation. It is a very important process for grass-roots governments to deepen the performance audit of financial funds. We must make a detailed analysis and understanding from the following aspects.
2. The main significance of grassroots government to carry out financial fund performance audit
Through the performance audit of financial funds for grass-roots governments, it is conducive to urging government departments and public organizations to continuously enrich and improve the management level of funds and improve the economy and effectiveness of financial capital investment of government departments from the perspective of the efficiency of the use of funds. Starting from the grass-roots government, we understand the use of financial funds of the grass-roots government.
At present, the use of financial funds of grass-roots governments in China is relatively complex and involves a wide range of areas. Therefore, we must have a detailed understanding of the distribution of government financial funds, grasp the use of grassroots government financial funds, and avoid the situation of large differences in the revenue and expenditure of financial funds. At the same time, in the case of such serious financial difficulties, without affecting the economic development level and social stability of the whole region, we can effectively improve the fund shortage and other problems faced by the grass-roots government by effectively improving the efficiency of fund use, so as to improve the limitations of the traditional budget revenue and expenditure audit. Therefore, it is an inevitable trend to change the audit of financial funds from conventional budget execution audit to performance audit.
3. Main contents of financial fund performance audit carried out by grass-roots governments
With the continuous changes in the audit mode of financial funds in China, on the premise of ensuring the continuous improvement of the safety of public funds, more requirements are put forward for the efficiency of the use of the entire funds. With the development of economy, the growth rate of financial funds is faster and faster, and the content is richer and richer. This makes the traditional budget and final accounts revenue and expenditure audit expose more limitations, mainly in three aspects. First, in the process of government budget preparation, its content is relatively imperfect, but lies in the final account revenue and expenditure audit. The main process includes two links, namely budget preparation and implementation. However, problems in the budget stage have a direct impact on the overall audit results. Second, budget audit has its own strong characteristics. We must strengthen its authenticity and legitimacy, understand the key contents of the audit, and ignore the efficiency of the use of funds, so as to grasp whether the use of funds is appropriate and ignore the efficiency of the use of funds in the process of use. Third, we must follow the characteristics of being on a case by case basis in the audit method of budget and final accounts. At present, the audit mode mainly solves several major problems through error detection and correction, but in the actual process, there is a great difference between the main effect form and content. Under such preconditions, we must promote the audit of grassroots government financial funds. Because the performance audit of grass-roots government mainly grasps and understands the operation of the financial funds of grass-roots government from the three aspects of economy, efficiency and effectiveness, and in the process of carrying out the performance audit of grass-roots government funds, it will inevitably have an important effect on the rational use of the whole funds and effectively improve the role of the government mechanism. In addition, when carrying out the fund performance audit of grass-roots governments, we must manage various responsibilities through economic and effective methods, effectively use various resources within the government, and ensure the use of funds.
4. Main problems in fund performance audit of grass-roots government
At present, although grass-roots governments have carried out the performance audit of financial funds, due to the late start of the performance audit of government financial funds in China compared with other countries, the current "bottlenecks" are mainly reflected in the following aspects:
First, there is no established performance audit standard evaluation system.
The scope and projects involved in the performance audit of financial funds by grass-roots governments in different regions are different. We do not have a recognized evaluation standard, and this situation is undoubtedly a serious obstacle to the implementation of the performance audit of financial funds by grass-roots governments. There is no unified evaluation standard, which makes the auditors rely on their personal experience and knowledge to evaluate the performance audit of government funds. The cost and income can not be effectively evaluated, resulting in mixed audit results. At the same time, the evaluation elasticity of performance audit is large, which reduces the reliability of audit results and improves the audit risk.
Second, post audit supervision has little effect on improving the efficiency of fund use.
Most of the audit supervision in China stays at the level of post audit supervision. Post audit focuses on finding and rectifying problems, but cannot make up for the losses caused. This characteristic makes the performance audit of government funds only stay on the evaluation, and the proposed rectification measures can not recover the economic losses that have occurred at this stage. Since then, the performance audit of government funds may have achieved remarkable results, but it has also lost the true significance of the audit to some extent, which can not guarantee the efficient use of state-owned funds. Third, grassroots auditors have narrow audit knowledge and single audit technology, which is difficult to meet the requirements of comprehensive evaluation of performance audit.
Grassroots auditors are mostly professionals in financial audit and engineering audit. When facing the evaluation needs of government fund performance audit, including economic benefits, social benefits, environmental protection benefits and so on, they often have no way to start in the audit process because their knowledge is not comprehensive enough. Combined with the lack of basis for audit performance evaluation standards, the results of grass-roots government performance audit are not comprehensive, the evaluation is not appropriate, and even there is no way to evaluate and other things happen from time to time.
5. Main strategies for fund performance audit of grass-roots government
First, in the process of performance audit of grassroots government financial funds, we must constantly update the audit concept and strengthen the audit of grassroots government financial funds. In the process of financial fund audit, the scope of audit is relatively narrow. In the process of carrying out performance audit for grass-roots governments, we need to study theory to promote the development of practice, and try to formulate a corresponding evaluation system at the level of government audit at the same level. Although there are still many deficiencies in this system, we can take the evaluation system as a guide in the process of performance audit, Through continuous empirical methods, strengthen the social practical experience of auditors and grasp the supporting role of various data on the audit report, so as to sort out the theory and data of the performance audit of grass-roots government financial funds [1].
Second, I?? We must strengthen supervision over all links of the use of financial funds of grass-roots governments, so as to put forward relevant effective suggestions from time to time. By actively carrying out the audit work before economic activities, gradually strengthen the prior supervision and prior evaluation of the performance audit of government funds, supervise and inspect the flow of government financial funds throughout the process, prevent risks before risks occur, strengthen benefits before benefits fail, and ensure the reasonable, compliant and efficient operation of financial funds. In addition, relevant management measures can also be taken for the auditee, so that the follow-up process of audit can be effectively rectified, maintain the flow of financial funds and economic order of our country, and protect the fundamental interests of the people. In the process of grass-roots government financial fund audit, we must clarify the functions of audit institutions, understand the situation of government financial fund audit in detail, and actively improve the efficiency of grass-roots government financial fund audit.
Third, we must strengthen the comprehensive quality of audit department personnel. At present, auditors have single skills and lack knowledge of environmental protection, land resources, water conservancy and other aspects. Therefore, in order to ensure the effective implementation of grassroots financial fund performance audit activities, we must strengthen the overall professional quality of auditors and solve relevant problems from the source. Carry out relevant business training; Audit institutions at higher levels should strengthen their business guidance to audit institutions at lower levels; Carry out some audit academic and audit method technical exchange meetings for government performance audit; Introduce external experts with relevant professional qualifications to provide professional guidance in specific aspects, so as to improve the comprehensive quality of auditors in all aspects.