Since the reform and opening up for more than 40 years,my country has firmly grasped the development opportunity of the third industrial revolution,and has made brilliant achievements in the construction and development of a modern industrial system.The industrial system has formed its own industrial cluster.However,with the development of China’s economy today,the innovation of industrial technologies is getting faster and faster,and the industrial development has reached a bottleneck stage.The previous methods of forming its own industrial advantages through foundry,imitation and reverse engineering can no longer satisfy China’s desire to complete the overall industry.The strategic goal of upgrading and forming new industrial advantages.To complete industrial development and form new comparative advantages,we must rely on original innovation,exploration and new technologies to accumulate basic research experience and carry out comprehensive and extensive exploration experiments in various aspects of industrial cultivation,upgrading and innovation.Therefore,all regions have arranged special funds for industrial development to help enterprises in technological innovation,industrial transformation and upgrading,etc.,and formulated corresponding management measures for special funds for industrial development.Financial special funds for industrial development have increased year by year,but various problems have arisen during the use of funds,such as untrue declaration materials,unsatisfactory use of funds,and multiple declarations,which have seriously affected the formation of industrial advantages and special funds.usage of.In order to ensure the efficiency and effectiveness of the special funds for industrial development,the central and local government officials at all levels have continuously increased their requirements for performance audits,and are eager to obtain more objective and accurate performance evaluation reports.However,the current domestic research on the performance audit of special financial funds is inherently insufficient,and there are problems such as few theoretical research objects,low quality and lack of cases.According to the management and use of special funds for industrial development in City A,this thesis studies the construction and application of performance audit evaluation index system.This thesis firstly expounds the current literature and theoretical basis related to performance auditing of special funds,as well as the research and practice of performance auditing evaluation index system.Then briefly describe the project objectives and content of the performance audit of the special fund for industrial development in City A,so as to construct the performance audit evaluation index system and evaluate the application results of the constructed index system.Finally,this thesis aims to ensure the effective implementation of the performance audit evaluation index system of industrial development special funds,and puts forward corresponding countermeasures and suggestions to ensure the effective use of financial special funds and improve the industrial Develop the comprehensive benefits of the use of special funds,and then promote the transformation and upgrading of the industrial industry in City A,and also provide useful experience for the performance audit evaluation of special financial funds in other regions in the future. |