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This paper builds model of multiple industries to analyse contribution of Fujian marine industrial structure change to marine economic growth and apply shift-share analysis method to analyse effect of Fujian marine industrial structure change on marine economic growth. Research results show that the development speed of the secondary marine industry in Fujian province slows down, and the development speed of the tertiary marine industry is relatively fast, and the development level is high. The marine economic competitiveness of Fujian province-the core zone of the "maritime silk road", is strong, while the contribution of marine industrial structure to marine economic growth is insufficient. On this basis, the following policy suggestions on the development of Fujian marine economy are proposed.

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Based on the perspective of internal control audit, based on whether the listed companies disclose audit reports, this paper empirically analyzes the governance effect of the product market competition of Listed Companies in Fujian province in 2013-2017, through descriptive statistical analysis, correlation analysis, logical regression model validation, this paper gets a conclusion that the intensity of competition in the product market has a certain impact on the disclosure of the internal control audit reports, and the impact of market competition intensity in different industries is different. On the whole, the competition intensity of product market in Fujian is positively related to internal control audit reports.