Research On Performance Audit Of Special Funds For Red Tourism Development In Z City

Red tourism not only has great political,cultural and economic value,but also can inspire people’s patriotic enthusiasm and loyalty.According to the guidelines of the National Red Tourism Development Plan 2016-2020,China’s red tourism industry has made considerable progress and achieved a series of important objectives.With the upsurge of red tourism in recent years,a large number of tourism infrastructure construction has been carried out in view of the revival of red elements,and the investment in special funds has been continuously increased.There are many projects,a large amount of funds and wide coverage.It is an important duty of audit institutions to strengthen the performance audit of special funds for red tourism development and ensure that the use of special funds for red tourism can maximize efficiency.Based on this,this paper chooses Z city of Gansu Province as the research object to study the construction and application of performance audit evaluation index system of the red tourism development fund of Z city.Firstly,this paper combs the research on the performance audit of special funds at home and abroad,introduces the relevant concepts of red tourism,and analyzes the present situation of the performance audit of the special funds for red tourism development in Z city by using the theory of tourist destination life cycle and the theory of public finance,and puts forward the problems such as the difficulty in collecting data,the one-sided selection of indicators and the imperfection of the measures for the management of special funds in the process of the management of performance audit;then,it designs the indicators of the project from the perspectives of fund arrangement,project operation and completion efficiency,and calculates the weight and finally designs a complete indicator system by combining the AHP method and the FCE method;finally,it puts forward policy suggestions for the red tourism development in Z city based on the actual application of the indicator system for the performance audit project of the special funds for red tourism development completed by the Z Municipal Audit Bureau.