Research On Policy Performance Audit Of Agricultural Support Protection Subsidy In F City

In recent years,the Party Central Committee and the State Council have attached great importance to the issue of “agriculture,rural areas and farmers”.General Secretary Xi Jinping pointed out at the 2015 Central Poverty Alleviation and Development Work Conference that if the rural poor need to get rid of poverty on time,they must maintain agricultural stability and farmers' incomes continue to grow.In order to implement the spirit of the General Secretary's speech,encourage the increase of production and income,the peasant policy is gradually reformed,and the agricultural support protection subsidy policy is also included.With the implementation of the agricultural support protection subsidy policy reform,many problems have also arisen.For example,the occupation and retention of agricultural support protection subsidy funds,and the distribution of subsidy funds to farmers who do not meet the standards of agricultural support protection subsidies.This urgently requires the government audit department to supervise agricultural support protection subsidies and implement policy performance audits.Policy implementation and other effects require policy performance audits to get answers.This paper selects the F city in the non-food main producing area as an example.At present,the F city only audits the agricultural supportprotection subsidies from the aspect of financial funds.This traditional auditing model cannot comprehensively evaluate the agricultural support protection subsidies.Therefore,based on the previous scholars' research on the agricultural support protection subsidy policy,combined with the relevant policy performance audit theory,this paper conducts a policy performance audit on the agricultural support protection subsidies being implemented,and finally guarantees the performance audit of the agricultural support protection subsidy policy.Effective implementation made recommendations.This paper first introduces the research background,research purpose and significance,introduces the research methods and research difficulties,and summarizes the domestic and foreign literatures;secondly,it expounds the related concepts of this paper and explains the theoretical basis of this paper;Taking F city as an example,the F city agricultural support protection subsidy policy,the F city agricultural support protection subsidy policy performance audit status,the F city agricultural support protection subsidy policy performance audit principle and auditing standards were introduced.Then the F city agricultural support protection subsidy was implemented.Policy performance audit,and analyze the policy from four aspects: policy implementation,food security,economic performance and social performance.Through analysis,it is found that the F city agricultural support protection subsidypolicy does have some problems in the implementation stage,and needs to improve the policy.Strict implementation of management system,improvement of basic information,strengthening management of subsidy funds,and implementation of publicity and publicity of policies.In order to guarantee the effective implementation of the performance audit of agricultural support protection subsidy policy,this paper also puts forward some suggestions.In the process of exploring the performance audit of the agricultural support protection subsidy policy in F City,there are still some research deficiencies,which are clearly put forward at the end of the paper.