Research On Performance Audit For Fiscal Support For Agriculture In Hengyang

China as a big agricultural country,"agriculture,rural and farmers" issue is directly related to the rural economic prosperity,social stability and modernization of the process.However,for a long time,the urban-rural split dual-structure system has led to the slow development of China's agricultural economy,the backward development of rural areas,the improvement of farmers' living standards,the widening gap between urban and rural areas,which not only affects the process of modernization,But also affect the realization of China's well-off society goals.In order to effectively solve the problem of "agriculture,rural areas and farmers",the government has always attached great importance to the issue of agriculture,rural areas and farmers.From 1982 to 1986,the CPC Central Committee issued a document on the issue of "agriculture,rural areas and farmers" every year,and deployed relevant work on agricultural development and rural reform to provide policy support for the development of agriculture in China.From the central government introduced a series of "three rural" policy,we can see that agriculture,rural areas and farmers in the process of modernization of our country in the top priority.Recently,the Fifth Plenary Session of the 18th Central Committee adopted the "CPC Central Committee on the formulation of national economic and social development thirteenth five-year plan recommendations" to do a good job in the new era of agricultural and rural work has made important arrangements.China's financial support for agriculture policy,China's "three rural" development,played an important role in promoting,but there are some prominent problems.Based on this,this paper takes Hengyang City,Hunan Province as an example,through the analysis of the efficiency of financial support for agriculture to measure the role of local agricultural support policy in economic development in order to improve and enrich our financial Support agriculture policy.Aiming at the problem of financial support for agriculture and the issue of supporting agriculture,a large number of domestic and foreign research contents were viewed.The latest data were obtained through field research.Using empirical analysis and comparative analysis,DEA data envelopment analysis was used as the quantitative method of qualitative index.In recent years,the policy of supporting agriculture is analyzed and the performance evaluation is carried out.The role of financial support for agriculture in agricultural economic growth is analyzed in detail.The results show that the policy of financial support for agriculture in Hengyang City has promoted the development of agriculture and rural economy in Hengyang City to a certain extent.However,there are some problems such as lack of capital investment,reasonable investment structure,heavy construction,Low capital,retention and mismanagement.Finally,from the three aspects of improving the total investment,to improve the investment structure,standardize the investment management system,this paper gives some suggestions on how to solve the problem and improve the efficiency of agricultural funds.The results of this research have certain theoretical and practical significance to guide and standardize the performance audit of financial support for agriculture,improve the efficiency of financial support for agriculture,and allocate social resources rationally.The further development of financial management of financial support for agriculture is of great significance to improve the efficiency of public resource allocation and the use of financial funds,and to improve the management level and guarantee capability of special funds.