The Performance Evaluation And Audit Supervision Of Financial Funds In Science And Technology Based On The Perspective Of Fairness

In human society from the industrial economy era to the era of knowledge economy,the national economic growth mode from factor-driven type to the creative transformationof science and technology, governments have attached great importance on thedevelopment of science and technology and investment in science and technology, ourcountry has also proposed a strategy of building an innovation-oriented country, andcontinue to attach importance to investment in financial technology funds. Under thecircumstances of the construction of a harmonious society, however, the National AuditOffice advocate performance audit, fairness audit arises at the historic moment. As a socialproblem, fairness has aroused people’s concern. About the fairness of financial funds inscience and technology seriously affect the development of science and technology inChina, we must evaluate financial funds in science and technology effectively, andstrengthen the supervision of audit, in order to promote the healthy and long-termdevelopment of science and technology in China.This paper explores the methods and techniques of performance evaluation, andproposes a set of suitable performance evaluation system of financial funds in science andtechnology for the situation of our country based on the research results and practicalexperience of performance evaluation of financial funds in science and technology at homeand abroad. And we also conducted descriptive statistical analysis on the second nationalsurvey of workers in science and technology to explore the equity position of financialfunds in science and technology, in order to bring some enlightenments for theperformance evaluation of financial funds in science and technology.We have alsoempirical analysis the related data of31provinces, autonomous regions and municipalitiesin2010, based on the performance evaluation index system of financial funds in scienceand technology build by this paper.The audit supervision of financial funds in science and technology are divided intobeforehand, matter and afterwards supervision based on the perspective of fairness.Beforehand supervision mainly supervise the budget of financial funds in science and technology, matter supervision mainly supervise the process of using financial funds inscience and technology, afterwards supervision mainly supervise the effects of usingfinancial funds in science and technology. We also establish the corresponding guaranteemechanism in the audit supervision of three parts, in order to give full play to the supervisefunctions of fairness of auditing on financial funds in science and technology.