Research On Performance Audit Of Specific Financial Funds For Inspection&Quarantine Department Of Ningbo Customs

Nowadays,with the deepening of economic globalization and further promoting of B&R(The Belt and Road),border trades and personnel exchanges between Ningbo and other foreign cities become more and more frequent.The duty of Ningbo customs to safeguard the country and promote trade development also become more and more important.Therefore,our country has invested significant amount of funds to support and ensure the development of customs services.We have set up specific financial funds for inspection and quarantine,such as special funds for safety supervision of imported and exported foods and cosmetics,for biological security,for frontier health and quarantine and so on.It is an important breakthrough for improving the financial funds managements of customs system about how to allocate and use these specific financial funds scientifically and reasonably to perfect fiscal expenditure structure and maximize the funds efficiency and effectiveness.The article,taking the specific financial funds of Inspection & Quarantine Department of Ningbo Customs as a object to carry on the performance audit research,has proposed a variety of measurements,such as identify audit targets,improve audit procedures,perfect performance evaluation systems and so on.It attempts to design an applicable evaluation system for specific financial funds for the safety supervision of imported and exported food and cosmetics.It has made a helpful exploration for carrying out and popularizing the performance audit in Ningbo Customs.The paper is divided into seven parts.The first partintroduces the specific financial funds performance audit research background and significance,status in and abroad,researchidea,methods,contents,importance,innovations,difficulties and so on.Second part elaborates the meaning,characteristics and other related concepts of performance audit of specific funds for Inspection and Quarantine department of Ningbo customs.Meanwhile,it also introduces the theory of new public management,public fiduciary economic responsibility andother theoretical bases.The third introduces and analyzes existing problem of performance audit of specific funds for Inspection and Quarantine department of Ningbo customs.The fourth part introduces the successful experience of china's performance audit projects and the features of America's,England's,Austria's and other countries'.The fifth part introduce the feasibility analysis of performance audit of specific funds for Inspection and Quarantine department of Ningbo customs.The sixth part makes and deeply study on the objectives,procedures,methods,standards,mechanisms and results of performance audit of specific funds for Inspection and Quarantine department of Ningbo customs.Meanwhile,we,taking the special funds for safety supervision of imported and exported foods and cosmetics as an example,try to improve the evaluation system of performance audit.The seventh partlooks forward to the future development and the trend of Chinese government's performance audit.