Study On Performance Audit For Marine Resources Based On The Theory Of Audit Immune System

Chinese marine area and coastline is located in the forefront of the world.The vast ocean brings huge reserves of marine resources.With the rapid development,coastal marine economy has a high proportion in the national industrial structure.Compared with foreign countries,there are a lot of problems such as waste of resources,low efficiency and serious damage in China.The performance of Chinese marine resource management is poor.In this context,as the immune system for stability of economic,auditing offices should play an active role in the development and protection of marine resources in accordance with the law.By marine resource performance audit,auditing offices can evaluate the performance of marine resources utilization and protection,then prevent,expose and resist the problems of management status such as resource management effect,benefits of funds and policy implementation effect,etc.The purpose of this paper is to solve some problems in the process of performance audit of marine resources and improve the quality of marine resources performance audit.Therefore,it can further ensure the rational use and protection of marine resources and promote the sustainable development of marine resources.The research is based on the review of the relevant literature of marine resource performance audit,the analysis of the relevant theory and concept of marine resource performance audit.Based on the principle of auditing the performance of marine resources under the audit immune system,analyze it from the audit object,audit content,audit evaluation index system,audit procedure and other elements.Than it choose marine resources performance audit models,and constructing the framework of performance audit of marine resources.Then by selecting city S's marine resources performance audit as an example,analyzed the audit objective,audit object,audit content,audit evaluation index system and audit method in the process of marine resources performance audit in city S,evaluated the audit results and problems.Finally,the paper puts forward the strategy to ensure the performance audit of marine resources.