| The Director of Audit Bureau Liu Jiayi said that all projects of government departments will be incorporated into the performance audit in 2012, which means that the traditional financial audit of revenues and expenditures will be combined with the performance audit. In other words, when we audit the government programs, we do not only emphasis on financial compliance, but also pay attention to the rational allocation of public resources and effectiveness,include analyzing problems from the programs' structure, mechanism, system, and promoting deepening reforms. Actually, it has proposed macro requirements to the practical development of performance audit.Grain subsidy policy(GSP) has been implemented from 2004, during this period, the studies were limited to the economic benefits, but not from the perspective of social, political and economic. Whether GSP is a real benefit for farmers or not, and the results of the implementation has been meet the designers'original intention or not, to make clear this questions is the fundamental intention of the policy performance audit(PPA) of the Grain subsidy. At present, there are not enough studies of performance audit of Grain subsidy policy, and most of them are based on traditional statistical analysis about the main grain producing areas, although they have regional characteristics, they can not meet the performance audit research needs. Wanzhou is located in the hinterland of the Three Gorges Reservoir, the junction of Yangtze River, as the second city of Chongqing, it has a certain representative as its economy, scale of the city, the environment and so on.1. The main content of this study(1) The basic situation of China's Grain subsidy policyChina's grain subsidy policy has been promoted in 2004 based on the reasons about the decreasing producing volume of grain, the decreasing total amount of cultivated land and planting area of grain, grain production continuous reduction spiraling costs, grain farmers enthusiasm has been dropped, include the subsidies were provided to grain producers in circulation process which increase the dependence of the grain enterprise to the policy. This policy include Commissariat is direct subsidies, subsidies for growing superior grain cultivators, subsidies for agricultural machinery and tools and the minimum grain purchasing prices policy.through further development, the Agriculture for comprehensive straight subsidized has been put forward, comprehensive subsidies for agricultural materials such as chemical fertilizers scheme. Because of this study is about Wanzhou District, so the grain subsidies which is mentioned in this paper doesn't involve the minimum grain purchasing prices policy (which is only mentioned in major grain producing areas).(2) The basic theoretical framework of PPAIn this paper, PPA studies on the object of national policies, based on responsibility theory and auditing theory, in order to inspect and evaluate the performance of the contractual obligations. Its framework include PPA target; PPA procedures (it includes five steps:auditing objects, audit scheme, collect and evaluation audit evidence, compilation and submit audit reports, tracking check); PPA methods (it is divided into audit evidence forensics method and data analysis method, forensics method includes two kinds of observation and review method, visit investigation; data analysis methods including comparative analysis, the audit modules analysis and expert evaluation method, cost-benefit analysis and economics analysis).(3) The objectives, standards, evaluation index system and model of Wanzhou District grain subsidy policy performance audit (GSPPA)Whether public resources have achieved the established effects or not, whether the objectives of public policy achieve or not, as well as the objectives could be attributed to the implementation of the policy, are the overall objective—effectiveness objective of PPA. The overall objective of WanZhou GSPPA is those inspects and evaluates the policy resources by using performance evaluation, and submit audit suggestions, in order to implement and improve the grain subsidy policy of Wanzhou District.Through theoretical pre-selection and selection of experts, the paper derives Wanzhou District GSPPA evaluation 19 specific indexes. Wanzhou District GSPPA evaluation standards can be divided into the grain safety standards of performance and economic performance standards and agriculture level three standards of performance. Expert-scoring can be used to determine the specific evaluation criteria of Wanzhou District GSPPA, at the same time, the indexes value announced by authority could be the specific evaluation criteria of Wanzhou District GSPPA. This article takes a combination of induction and comprehensive approach to build Wanzhou District GSPPA evaluation index system. From advanced to low-level, the level of the index system is divided into 4 ranks:A, B, C, and D, respectively, the levels are below: General index, sub-domain indexes, synthetic indexes, specific (single) indexes. To based on comprehensive mathematical models, this paper determines a suitable comprehensive evaluation model for China's CFFPPA.(4) Wanzhou District GSPPA analysis resultsUsing Wanzhou District GSPPA evaluation theory and model, combining with data analysis, respectively evaluate the grain security performance and economic performance, agriculture level and synthetically performance. Wanzhou District GSPPA appraisal conclusion that since the implementation of enhanced agriculture level; Increase farmer's per capita disposable income, grain production steady, grain yield increased year by year; Audit comprehensive evaluation data shows, Wanzhou District GSPPA shows persistent and stable growth performance in the years 2008-2010.(5) Performance audit recommendations of Wanzhou District GSPPolicy performance audit advice based on audit evaluation, in order to improve the policy for the purpose of the performance, the formulation and implementation of policy recommendations. Increasing financial investment, perfect the supporting measures; increasing agricultural technology extension, and introducing university professionals; improve and standardize the land circulation laws and regulations immediately; Further clarify the rights and responsibility of related subjects.2.The basic conclusions of this studyTaking a panoramic view of the full text, the conclusions of this study can be summarized as follows:(1) Combine the PPA theory and GSP, the text evaluate the implementation of Wanzhou District GSP from the perspective of PPA, and using the AHP model construct Wanzhou District GSPPA evaluation index system, standardized nearly five years of index data, and calculate the colligate index model, empirically proved:as subsidies intensified efforts, the utility of increasing farmers'income in year by year; Especially Subsidy to agricultural machinery and tools has a valuable contribution to raise the level of agricultural.(2) From the grain security, economic benefit and the agricultural level these three aspects, the text analyze Wanzhou District GSP, and check the effectiveness of policy objectives and evaluation the responsibilities of policy resource. Used the policy theory methods and putted forth advices about Wanzhou District GSPPA. 3. The probable innovation of this studyFrom the perspective of performance audit, this study has the probable innovations as follow:(1)This study reveals the nature of policy performance audit which is stripped out of Performance audit. Logically starting from the objectives, procedures and methods report of PPA are the theoretical elements of the framework for PPA.(2)Reference of "The 2008-2012 Planning of Audit Development" and Wanzhou district objectives of GSP, after theoretical pre-selection and selection of experts, the paper derives Wanzhou District GSPPA evaluation 14 specific indexes to build Wanzhou District GSPPA evaluation index system. Using AHP, this paper determines a suitable weight of each index in Wanzhou District GSPPA evaluation index system. |
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