The Research On Evaluation Methods Of Performance Audit In The Comprehensive Agricultural Development Funds

To implement the policy of raising the level of development financial funds and gradually improving the development standard of fiscal funds in the party's 17th Conference Ministry of Finance increases the comprehensive agricultural development funds year by year, but the theoretical research has lagged far behind, especially the evaluation methods of comprehensive agricultural development funds performance audit. Therefore, to conduct comprehensive agricultural funds performance audit and to design a reasonable and effective evaluation criteria and indicators for comprehensive agricultural development funds is of great significance for improving agricultural efficiency in the use of development funds and strengthening the management.In this paper, through the use of economics, management and audit theory, it unifies the standard and the real diagnosis methods to study the issues of China's comprehensive agricultural development funds performance audit.As to our country's comprehensive agricultural development funds management there are many problems, mainly in the irrational distribution of funds, fund management irregulations, lackness of supervision and tracking and so on. These problems are mainly due to a serious principal-agent relationship of public administration and the performance audit is the effective measures to solve this problem .The existing performance audit methods and indicators of comprehensive agricultural development funds which is lack of overall and comprehensive design yet haven't established a set of index system on the basis of scientific data and survey analysis.It can't meet the needs of comprehensive and three-dimensional evaluation in the different provinces and other areas at different levels .Therefore, this article first analysizes the establishment of the basic principles about comprehensive agricultural development funds Performance Evaluation, and then builds the evaluation indicators and evaluation standards of comprehensive agricultural development performance audit in accordance with China's actual situation of the agricultural economy. On the basis of interdependence and impact between performance evaluation indicators it establishes the hierarchical level models composed of target stratum, criterion level, factor level and target level .It builds up the analysis and evaluation models. It uses statistical methods such as level rank order method and consistency check and comparatively analysizes the China's comprehensive agricultural development performance in different provinces.