Research On Performance Audit Of Special Agriculture Funds

In recent years, along with the speed up pace of socialist new rural construction,the central and local fiscal expenditure for agriculture also increase year by year. Thefundsplay an important role for improving farmers’ income and rural infrastructure.But the use and management of agricultural special funds still exist many problems,such as lack of scientific decision-making project link, poor project benefit, lowefficiency, a project with multiple names repeated declaration or multiple departmentsto declare a project, which are still outstanding. If these problems can’t be solved, thegovernment in agricultural special funds can’t play their effects, resulting in wastedcountry special funds. Therefore, how to scientifically and reasonably guide theinvestment of agricultural special funds and use, guarantee in the special funds to usethe rural economy, efficiency and effect of in socialist new rural construction hasbecome an important work. The traditional audit mode in our country is given priorityto with authenticity, legitimacy, cannot reveal the financial capital in performanceproblems. Therefore carry out the agricultural special funds performance audit is verynecessary and urgent, it can not only improve the efficiency and effect of agriculturalspecial funds used, contain repeating support and waste, but also to improve thegovernment authority, strengthen the audit supervision authority, and it has positivepractical significance.This paper on the basisof public product theory, modern theory of public finance,public entrusted responsibility theory, discriminates the agricultural special fundsperformance audit and other special funds performance audit and the similarities anddifferences of the related concepts, and analysis of the current situation of agriculturalspecial funds performance audit in China and reveals the existing problems.Applica-tion of the government performance audit of the basic ideas and methods of concreteto the performance audit of agricultural special funds, our country agricultural specialfunds performance audit has been put forward the basic train of thought andframework of agricultural special funds performance audit, and the agriculturalspecial funds to stable area of potato industry in Gansu province as an example for theagricultural special funds performance audit case analysis, finally put forward topromote the development of agricultural special funds performance audit countermea- sures and suggestions.