| With development of modern economic society, the cultural quality enhances of people is unceasing continuously. The consciousness of democratic is gradually enhancing. The whole society is democratized increasingly. The demand of public to the government's management and service quality unbiased and efficiency is higher and higher, also requires participating in the supervision and evaluation of government. Performance will come into being, which is the main way of the government evaluation. Through the performance auditing of government, efficiency of administrative behavior costs and the result of government management can be considered, so that affect the service quality and the value orientation of government, affect the direction of optimal allocation and government's social image.Performance auditing of Chinese government is still in the start stage, performance evaluation mechanism has not established to the various government organization. In addition, lags and weakness in the research of government performance auditing by the theoretical circles, which not only restricts the development of governmental audit practice, but also affect the process of the goal that government trends to democracy, efficient, transparent and responsibility. Therefore, premier Wen Jiabao explicitly pointed out that, the government at all levels should consciously accept the supervision of masses and political consultative conference democratic supervision. Strengthen the procurator, audit and other special supervision, attaches great importance to the masses supervision and the news public supervision, and achieves that supervision implement to the place that the administrative power operation, where the financial capital is used, the audit should follow. Establish a index system with scientific and reasonable factors for government performance evaluation, further implementing government performance management and administration accountability system.Financial audit must aim at promoting the budget management, improve the utilization of financial capital, and establish the target of socialist public financial system. Therefore, we should set foot on our country's economic and social development, actively adapt to the development trend of modern audit, develops the innovation continuously, research and establish a standardized system of government performance auditing, conducts beneficial exploration and practice about the government performance audit.The research content of the articlePig breeding is the pillar industry in the animal husbandry of China, which directly affects the normal operation of the national economy and the material life level of people. In 2007, the price of pork is rising by a big margin, which caused a extensive attention of the whole society. In order to stabilize the price of pork, ensure of effective supply of the pork market, reduce the supply and demand balance pressure of the pork market, mobilize the enthusiasm of pig farmers breeding, and speed up the development of the standard of cultivation animal husbandry in large-scale, our country has promulgated six subsidies about pig breeding from 2007 to 2008.The six subsidy funds respectively is:subsidies of pig standardization scale cultivation, subsidies of sows are able to numerous, insurance subsidies of sows are able to numerous, subsidies of introducing pigs and kind of pig, subsidies of the funds of pig for livestock epidemic prevention. The six subsidy policy of pig industry directly caused a roller-coaster round fluctuations among the three years of 2006 to 2008.The main line of the article is mainly about the six subsidy funds in the areas of southwest used to invest, distribute, manage and use of the district. Make survey and analyze the pig farms with more than 300 pigs among the thirty pig farms. Research the positive role and policy effect of farm pigs breeding, and reveals the problems found in investigation process and loopholes, deeply analyze the reasons, put forward some strategies aim at the targeting the consistent policy system, and hopes that the strategies will play an role for reference the establishment of related policies and execute.The purpose of research in the articleThe target of government performance audit is that on the basis of legitimacy audit conducting audit to the public financing,the system of distribution activities, the policy, organization and management of economy, efficiency and the effect, so that exposing the waste and significant loss of existing problems of governments at all levels and their departments in public financing and distribution activities, make audit evaluation and raise the suggestion of auditing,provide reliable information to the national macro decision, promote the process of continuing to improve the financial management system and financial policy, promote public financing can be reasonably, norms and effectively distributed by legal departments, improve the effect of public money, ensure the national economic stable,sustainable and smoothly developing.The purpose of the article is aiming at government funding of WanZhou pig breeding, preliminarily formed performance evaluation index system of animal husbandry government funding, and provide a new perspective to governance research fields; at the same time, provide useful information for government policymaker, encourage and help the government policymaker for better decision-making and effective management.Departure from the structure of government performance audit evaluation index system, establish a subsidy performance audit evaluation index system suitable for the breeding industry. And provide some methods we can reference in determining the performance audit evaluation standard and weigh performance auditing as the technique reference of government subsidy fund performance auditing of breeding industry in the future.The achievement of an objective evaluation of subsidy funds, improve the distribution, management and usage of subsidies, reveals the problems and loopholes existing in the process of policy implementation, and deeply analyze the reasons, put forward some strategies aim at the targeting the consistent policy system, and hopes that the strategies will play an role for reference the establishment of related policies and execute.The meaning of research in the articleThe theoretical and practical significance of the paper are mainly the two aspects as follows:It's helpful to set up a government performance auditing theoretical framework.Theory is needed to develop the government performance audit practice. At present, government performance auditing of our country is in a preliminary exploration stage, the auditors for why should conduct government performance auditing and what content the government performance auditing category is, still has no explicit unity of understanding.If these problems are not solved, it will definitely affect the development of the Chinese government performance auditing. Therefore, it is needed to research and clear on theoretically. The article is a theoretical framework aiming at the questions relate to government performance auditing at the aforesaid, which is helpful for the establishment of China's national conditions and effectively guide the practice of government performance auditing.In the practice of the governmental audit, there are many mature practices and experience abroad. At present, although some audit institutions have carried out positive pilot on government performance audit practice, but from the whole point of view we can see that how to carry out government performance auditing is still the most realistic problem of governmental audit currently in the situation of our special auditing. For this issue, in addition to explain in theory, but also need to study from operation platform, through which will provide operational guidance for government performance auditing practices.It will make a big progress on the democratic political level of our country, accountability further develops and the government with more transparent and more credibility through strengthening the government performance audit. It also can improve the governance efficiency of government, management capacity increasing, realize the maximization of public management performance, people will be satisfied with it, the society will become more harmonious. All of above play an important part in realizing the modernization of our country government auditing; improving the effectiveness of public expenditure and establishing a construction efficient accountable government. |
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