会计学院知识库

就业问题事关百姓福祉，对人民幸福感来说是不可忽视的一项指标。十九大之后就业工作提高至国家层次，就业是民生之压舱石、发展之金钥匙、财富之助推器已经形成普遍共识。每年两会均总结最受关注的民生议题，其中就业问题总有一席之地，是关注的重点之一。本世纪以来我国政府深入贯彻财政政策，为就业工作做出诸多努力，以种类众多的补助资金支持就业工作开展，希望就业质量迈上新台阶。对就业专项资金运用效果的监督是保证就业市场稳定繁荣的重要一环。随之而来的重点就是如何有效监督，评估拨付的补贴资金有没有真正起到提升就业服务水平、加强服务建设、提高就业质量、失业率降低的效果，在当前复杂的就业形势下，更加值得各方关注。

本文以M市就业专项资金为研究对象，主要探讨的是就业专项资金绩效审计指标体系的构建与应用。首先，以市场需要、政策发展为起点，明确M市就业专项资金存在重要性，从背景阐述过渡到国内外研究分析，通过详细探讨整理出后文研究思路；其次，全面讲述了就业专项资金绩效审计的理论基础，并介绍了M市就业专项资金的使用和绩效审计现状及其相应的问题；最后，以综上所述为依据，从投入、过程、产出以及效果四个阶段为M市构建契合实际且经得起验证的就业专项资金绩效审计评价指标体系，并通过该指标体系实际操作来检验M市就业专项资金运行效果，同时得出审计结论及提出该指标体系运用的保障措施，推动M市促进就业工作的完成，从而为该类专项资金绩效审计实践的良好开展提供借鉴。

Employment is related to the well-being of the people, and it is an indicator that cannot be ignored for people's well-being. After the 19th National Congress of the Communist Party of China, employment has been raised to the national level, and there has been a general consensus that employment is the ballast of people's livelihood, the golden key to development, and the booster of wealth. Every year, the two sessions summarize the most concerned people's livelihood issues, of which the employment issue always has a place and is one of the key points of attention. Since the beginning of this century, the Chinese government has thoroughly implemented fiscal policies, made many efforts for employment work, and supported employment work with various types of subsidy funds. It is hoped that the quality of employment will reach a new level. Supervision of the effect of employment special funds is an important part of ensuring the stability and prosperity of the employment market. The following focus is on how to effectively supervise and assess whether the allocated subsidy funds have really improved the level of employment services, strengthened service construction, improved the quality of employment, and reduced the unemployment rate. Under the current complex employment situation, it is more worthwhile. All parties concerned.

This paper takes the employment special fund of M city as the research object, and mainly discusses the construction and application of the performance audit index system of the employment special fund. First, starting from market needs and policy development, it clarifies the importance of the special funds for employment in M City, transitioning from background elaboration to research and analysis at home and abroad, and through detailed discussion to sort out the following research ideas; secondly, it comprehensively describes the performance of the special funds for employment The theoretical basis of auditing, and the use of special funds for employment in M City and the status quo of performance auditing and its corresponding problems are introduced. Build a performance audit evaluation index system of the employment special fund that is practical and verifiable, and test the operation effect of the employment special fund in M city through the actual operation of the index system. Promote the completion of the employment promotion work in M City, so as to provide reference for the good development of the performance audit practice of this type of special fund.