The Establishment Of The Evaluation Index System Of The Special Fiscal Funds Performance Audit Of Quanzhou City

The core of the performance audit of special funds is to construct a set to conform to the special funds of its own characteristics’ evaluation index system, which covers comprehensive coverage of fund management and the use of all aspects of the special funds performance audit. The core elements of evaluation index system structure is evaluation subject, evaluation methods and procedure, the index system of evaluation, evaluation cycle, and the results of application etc. Whether in the strategic thought and technology, there have similar in the connotation of performance audit and the balanced scorecard. The performance audit of special funds based on the balanced scorecard ideas will make the evaluation more comprehensive and balanced. In a word, using the balanced scorecard into the evaluation index system of performance audit of special funds is feasible.Firstly, the article discusses the possibility of the combination of balance scorecard and performance audit. In addition, the article researches the design of the performance evaluation of the balanced scorecard management concept applied to the special fiscal funds performance audit evaluation standard. The article also explores the theoretical model for the local finance special funds performance audit evaluation index system. Secondly, the article introduces the current development of the Quanzhou city government special funds performance audit evaluation system and the existing problems. Finally, the article takes the enterprise supportment and development funds of Quanzhou city in 2013 as an example.The article follows the principles and steps of building the evaluation index system of performance audit of special funds. In this article, the four-dimensional model of the balanced scorecard are designed for special funds performance evaluation system, which covers the evaluation objectives, evaluation principles, evaluation of the construction of the evaluation system. Therefore, this article can play a valuable role to the research of performance audit.