Research On Performance Audit Evaluation Index System Of Shipping Development Special Fund In A Province

The development,transformation and upgrading of shipping industry in China is facing the fatal point in "the 13 th Five-Year Plan" period.In order to meet the requirements to promote the economy development and support the state strategy,the government continuously put more special-purpose funds into the development of shipping,so as to facilitate the pace of the transformation and upgrading of shipping industry.As the types and volume of the financial funds keep expanding,the government has put forwards a higher requirement for the rational and effective use of public sources and the improvement of the use efficiency of financial funds.Under the background of the comprehensive implementation of performance management proposed in the 19 th National Congress of the Communist Party of China,the audit authorities actively carried out the performance audit of special financial funds.The state audit authority is an important guarantee of the external supervision and management of the state,and the government performance audit could effectively supervise the effect and process of the use of financial funds and thus to guarantee the rational use of funds and the improve the use efficiency of funds.However,for the implementation of the the performance audit on special-purpose funds for shipping development,several problems including the lack of research in evaluation indexes system for performance audit on special-purpose funds for shipping development,and the absence of individual evaluation indexes due to the relative late practice development.As the core of performance audit on special-purpose funds for shipping development,the research in evaluation indexes system for performance audit on special-purpose funds for shipping development is becoming more and more important.This paper,firstly,gave an introduction to the background,purpose,significance,methods and innovations of the research,carried out the literature review and comment about the shipping industry development subsidies,governmental performance audit,performance audit on special-purpose funds,etc.Secondly,expounded the concept and features of special-purpose funds for shipping development,and the concept of performance audit on special-purpose funds,in the meantime,analysed the elements of performance audit on special-purpose funds for shipping development;tried to build an evaluation indexes system suitable for the performance design of special-purpose funds for shipping development of Province A on the basis of the public accountability theory,the new public management theory and the sustainable development theory,in the light of the principles of comprehensiveness,importance,qualitative and quantitative,and operability,starting from the two main lines of funds and projects,and centering on the dimensions of economy,efficiency,effectiveness,and sustainable development;determined the weight of each index with analytic hierarchy process(AHP)and then apply the constructed indexes to special-purpose funds for shipping development of Province A,carried our the performance audit comprehensive evaluation with comprehensive fuzzy evaluation method;analysed the audit results and found out the defects,put forwards the implementation advice of simplifying the examination and approval process of special-purpose funds and identify the assignment of rights and responsibilities in funds management,balancing the formulating of local policies to improve the deep integration of port resources,guiding the green development of shipping industry to achieve the long-term economic benefits of the funds,reinforce the performance audit on special-purpose funds for shipping development.