Fiscal Agricultural Special Funds Performance Audit Research

Increase investment in agriculture,to alleviate the burden on Farmers' income,the comprehensive construction of a well-off society,is the current and future a period of the party and the government focus on rural economic work;central over the years as the top document for the introduction of the "three rural" policy document also shows the problems of rural development of our party and government pay high attention to.Today,the state's financial subsidies to agriculture is increasing,and the investment of special funds for agricultural system engineering is also increasing.With the discipline of financial audit rectification,the work of the special efforts are also increasing,to enhance awareness of the concept of performance audit began,good money and do good,performance audit increasingly play in promoting the use and management of special agriculture funds the role,will become the mainstream of China's audit work.The development of performance audit in our country starts late,the theoretical research and practical exploration are still in the preliminary stage.The content of performance audit is still not complete,complex and irregular construction of evaluation index system,audit results to implement the agricultural special funds audit theoretical guidance to the practical work role needs to be further enriched and practice.At present,experts and scholars to constantly sum up and learn from foreign experience and carry out theoretical research on performance audit,actively carry out theoretical research and practice,to explore and establish a set of suitable for China's performance audit evaluation index system for effective management and make full use of limited resources,safeguard the vital interests of the masses,and the audit personnel to provide a reliable basis for service in the development of performance audit of special funds at.Based on the theory of public accountability,the theory of public goods,public expenditure performance evaluation theory,the combination of government performance audit,performance audit of special funds for agriculture related research at home and abroad researchers,the experience and methods of previous studies,the factors of performance audit objective further decomposition,the formation of multi-level index from qualitative and quantitative point of view and using the AHP to determine the corresponding weight of each index,and to score and to determine the weights,so we can get the evaluation results,in order to try to construct suitable for our country agriculture special funds performance audit evaluation index system.This paper also combined with agricultural water projects for case analysis,to construct the performance evaluation index system using test to verify the feasibility,the construction of the index system of credibility,and put forward some ideas and Countermeasures of agricultural special funds performance audit work problems.