Research On The Performance Audit Evaluation System Of Financial Agriculture Related Funds

The issue of agriculture,rural areas and farmers has always been a major problem to be solved in the process of China's economic construction.General Secretary Xi Jinping put forward the strategy of Rural Revitalization in the nineteen major reports of the party,that is,we must develop the rural economy,raise the living standard of farmers,improve the living environment and build a beautiful countryside.With the continuous investment of national financial funds in agriculture,rural areas and farmers,the scope of financial investment in agriculture is more and more extensive,and the types of investment projects are more and more complex,which puts forward higher requirements for the integration,management and use of financial investment in agriculture.As an important means of supervision for the work of the national government,the audit department should conduct performance audit on the use of the integrated management of the financial funds related to agriculture,and evaluate the implementation effect of the financial funds related to agriculture,so as to point out the problems existing in the use of the integrated management of the funds and give corresponding audit suggestions,so as to improve the integration,management and use of the financial funds related to agriculture The purpose of efficiency.In order to objectively and accurately evaluate the performance audit of financialagriculture related funds and projects,we need to build a set of scientific and complete performance audit evaluation index system of financial agriculture related funds,and the selection of the index is the most important task in the construction of the evaluation index system.This paper focuses on the research topic of the performance audit evaluation index system of financial agriculture related funds.Firstly,it expounds the research background and significance of this paper.Based on the summary and reference of the performance audit research of financial agriculture related funds at home and abroad,starting from the relevant concepts and basic theories,it takes the integrated management and use of financial agriculture related funds in K County as the main research object,combining with the financial agriculture related funds in K county The general situation of the basic development of the financial investment project and the current situation of the performance audit of K county's financial agriculture related funds,points out the problems existing in the process of the performance audit of K county's financial agriculture related funds,and then puts forward the necessity of constructing the performance audit evaluation index system of K county's financial agriculture related funds;secondly,according to the specific factors affecting the performance evaluation of K county's financial agriculture related funds,in the performance audit "5E" theory and compliance Based on the combination of audit objectives,an evaluation index systemof performance audit of financial agriculture related funds suitable for K county is constructed,and the weights and evaluation standards of each index are determined by AHP.Finally,the income increase project of planting and breeding industry in K county is selected as an example for practical application,and the collected data are calculated quantitatively and qualitatively to score the overall situation of the project Give audit evaluation results and audit recommendations according to audit analysis.The research conclusion shows that the index system is helpful to improve the overall integration ability of K county's financial agriculture related funds,improve the performance level of the implementation of agriculture related projects,and provide a set of referential evaluation index system for the performance audit of K county's financial agriculture related funds,which has both theoretical and practical significance.