Research On The Influence Of Accounting Oversight On The Operating Results Of China's Financial Agriculture Funds

Agriculture is a basic industry and occupies an important position in national economic's develope and people's life.It has significantly positive externalities, however, it has inherent inferiority at the same time. This importance and weakness determines that the government must support and protecte agriculture. Government financial support for agriculture is an important measure to protect agriculture. In recent years, the funds of financial agriculture expending increased year by year, it made a positive contribution in improving farmer's income level, consumption and education, improving rural infrastructure, improving agricultural comprehensive production capacity, improving agricultural ecological environment and withstanding natural disasters and so on. With the increasing investment in new rural construction, it's more urgent and important to arrange and use the financial fund for agriculture reasonablly to fully enhance the quality and efficiency of its operation. However, how does the operation effect of the financial fund for agriculture? Whether it has met the prospective target of the investment? Whether it has obtained the biggest use efficiency and the best results? These issues have been concerned not only by farmers, citizens and government, but also by academic circles.The operational efficiency and effectiveness of the financial funds for agriculture is an objective evaluation of finance for the operation effect of of agricultural. It is also a concrete manifestation of expenditure in pursuit of economic efficiency as the principle in agriculture supporting. The operational efficiency and effectiveness of the financial funds for agriculture mainly refers to the specific funds in the financial support for agriculture should be reflected in the process of applying the principles of economic efficiency, make the rational choice in the different fiscal plans and specific ways and methods of use of funds to maximize the output under certain financial support funds for agriculture. It's particularly important that strengthening the supervision of financial accounting of financial support for agriculture to distribute and reasonably use financial support for agriculture funds to fully enhance the effectiveness of its operation.The audit situation from all parts of the financial funds for agriculture in recent years shows that there are many issues can not be ignored in the budget approval, disbursement and use of the funds of financial agriculture during the operation which seriously affected the effects of the funds of financial agriculture, such as difficult to know by grass-roots people, difficult to place matching funds, special funds are not dedicated and so on.Based on the theory of economics, this paper establishes the combined effect of evaluation indexes the funds of financial agriculture. By comparing before and after accounting oversight and comparing the results of the index to obtain the effect of accounting oversight to the operating funds of financial agriculture, find the problems of the currently accounting oversight during the operation of the funds of financial agriculture. At the same time, propose measures for improvement, reform and improve the system of accounting supervision in response to these issues. Strengthening accounting oversight on the funds of financial agriculture, avoiding the phenomenon of illegal and wasteful use of the funds for agriculture during the operation, improving the limited capital's input-output ratio to optimize the final run effects and improve the efficiency and effectiveness of the expenditure.