会计学院知识库

  红色旅游不仅具有重大的政治、文化和经济价值，而且还能够激发人们的爱国热情和忠诚。根据《2016-2020年全国红色旅游发展规划纲要》的指引，中国的红色旅游业已取得长足的进步，并且已经完成了一系列重要的目标。随着近年来红色旅游的热潮，针对红色元素复兴也开展了大量的旅游基础设施建设，对其专项资金的投入也持续增加，红色旅游项目日益增加、财政拨付资金体系逐渐庞大、红色旅游遍布全国各地，加强红色旅游项目的财政专项资金绩效审计，保证红色旅游专项资金的使用能够效益最大化是审计机关的重要职责。

  基于此，本文选取了甘肃省Z市作为研究对象，研究探讨Z市红色旅游发展专项资金的绩效审计评价指标体系的构建与应用。首先，文章梳理了国内外关于专项资金绩效审计的研究，介绍了红色旅游的相关概念，并运用旅游地生命周期理论和公共财政理论分析了当前Z市红色旅游发展专项资金绩效审计的现状，提出了当前绩效审计管理实施过程中存在搜集数据困难、指标选取存在片面性、专项资金管理办法不完善等问题；然后，从资金安排、项目运营、完成效益三个角度来设计该项目的指标，通过结合AHP方法和FCE方法，计算权重并最终设计完整的指标体系；最后，根据Z市审计局完成的红色旅游发展专项资金绩效审计项目进行评价指标体系的实际运用，再根据权重汇总得分情况为Z市红色旅游发展提出政策性建议。

   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.