Research Performance Audit Of IFAD Load Projects

In recent years,international financial organizations in the role of public projects is more and more big,after years of practice,prove that the use of international financial organizations loan for the construction of public project,not only helps reduce the financial pressure,place make up for a lack of domestic investment,and draw lessons from foreign mature experience of performance management on the construction of public projects in loan efficiency and management level played a positive role in promoting and based on the general secretary of the acquisition of rural revitalization strategy in priority,to develop agriculture,rural areas and farmers Construction environment,the international fund for agricultural development projects is of great significance,the current international IFAD loan project is not as widespread as world bank project of the Asian development bank,less mature experience,in the process of project implementation,project management does not reach the designated position special funds use nonstandard bidding specification and even corruption problems such as gradually highlights,these problems seriously affected the project should play the role of,reduce the rate of utilization and servicing ability to repay,also damaged the government image,so the international fund for agricultural development loan project performance audit is very necessary Performance audit work starts late in our country,theoretical research and practical exploration is still in the preliminary stage performance audit is not yet complete,the contents of the construction of evaluation index system is complex and is not standard,the audit result is difficult to implement,the international fund for agricultural development loan project auditing theory guidance to practical work remains to be further practice and full.Based on principal-agent theory and the sustainable development theory as the theoretical basis,combined with domestic and foreign scholars research on performance audit of the related analysis,based on the experience of the predecessors and method,characteristics of the connotation of the international fund for agricultural development loan programs and procedures are expounded,and the rural comprehensive development projects in Yunnan province as an example,based on the detailed introduction of the case and the analysis of the performance audit situation,proposed the performance deficiency existing in the audit process,combining with the current international IFAD project general situation,found that there is lack of understanding of performance audit in the process of auditing,seriously enough;Lack of systematic performance audit system and evaluation standards;Backward audit techniques and methods;Audit problems such as lack of achievements for these common problems,this paper argues that we should enhance the consciousness of the performance of the clear audit content optimization system set up to strengthen the construction of auditors'ability and quality standard through the media to enhance the measures,such as the achievements,to optimize the performance of international financial organizations loan audit,performance audit play a greater value.