| Along with the development of a new generation of digital technology and the demand for digital transformation of government,big data is becoming an increasingly important strategic resource for the country.In this context,as a value tool for modern financial supervision,the internal and external environment and changing needs objectively require the use of big data technology as a means to optimise and improve the indicator system.To address the problems of ambiguous standards,lack of connotation and single method in the current indicator system,the application of big data technology not only provides a technical path to solve the problem,but also expands the design of indicators and enhances the reliability and validity of the system,thus more effectively performing the monitoring,constraining and accurate measurement functions of auditing and improving the quality of performance auditing of financial earmarked funds.Based on the theory of public fiduciary economic responsibility,the theory of financial performance auditing practice and the theory of big data auditing,this paper explains the theoretical requirements for the construction of the indicator system,and at the same time combines the commonly used technical methods for the construction of indicators with a review of the current problems,and analyses and explains the path of influence of big data on the improvement of the indicator system in terms of value and technology.Afterwards,the paper integrates current policy guidelines,legal norms,audit practices and theoretical research results to construct primary and secondary common indicators for financial performance auditing.As for the tertiary individual indicators,based on the empirical attributes and practical significance of the indicators,and taking the financial funds for rural revitalisation as an example,the indicators are selected based on relevant policy guidelines,practical exploration and theoretical research,and public perceptions from social sources are refined and aggregated using web crawlers and text mining techniques to form tertiary indicators of satisfaction with the value of public demand.The system of indicators was then selected,weighted and established through Delphi and hierarchical analysis.The system of indicators was designed to be applied to evaluate the financial performance of the modern agricultural industrial park in Zone S of City A,using the fuzzy comprehensive evaluation method as an example.The results show that the overall performance score of the modern agricultural industrial park in District S is 83.4546,with the performance of all the primary indicators at an excellent level,but through the analysis of the performance representation of each tertiary indicator,the industrial park has problems such as cost overload,out-of-control timing,lack of safeguards and risk of non-compliance.Deconstructing the causes of the performance problems,it is found that they are related to the lack of rationality in the structure of objectives and contingency safeguards,the asymmetrical power structure between enterprises and farmers,the preference for attention to procedural compliance and outcome consent,and the ambiguity of internal control indicators and the lack of independence of the subject.In order to improve the performance and indicator system,this paper recommends: clarifying the value gradient in performance audit practice,integrating the conceptual value of big data auditing,and enhancing the theoretical value of the system construction;applying most sources,focusing on the combined application of traditional methodology and digital technology,and enhancing the application of the interface between performance audit and performance evaluation indicators;continuously improving the legal system to create a good social and technical environment for performance improvement;optimising the allocation and structure of special funds,establishing a sound system for the supervision and management of financial special funds,and paying attention to and responding to social needs in order to improve the performance of financial special funds. |
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