L City Rural Tourism Development Special Fund Performance Audit Evaluation Research On Index System Construction

In 2022,the report to the Party’s 20 th National Congress called for allround rural revitalization and prioritizing agricultural and rural development.Rural revitalization is the premise and basis of national rejuvenation.Rural revitalization strategy takes industrial revitalization as the base point to promote economic development of rural areas through industrial revitalization.As an important link in industrial revitalization,rural tourism is an effective way and inevitable choice to promote the expansion and upgrading of residents’ consumption,release rural vitality and help rural revitalization.In recent years,the development of rural tourism is highly valued and the investment of the special funds of rural tourism is increasing year by year.How to evaluate the special funds of rural tourism is an important subject in the study of government supervision and management.The performance audit of the special fund for rural tourism development,as the link between the allocation and use of the special fund for rural tourism,the implementation of the rural tourism policy and the rural revitalization,is a key step to supervise the whole process of the use of funds and ensure the implementation of the policy,and can play a significant role in the realization of the rural revitalization strategy.On the basis of the above background,this paper takes the performance audit of the special fund for rural tourism development in L City as the research object.After reading and analyzing a large number of literatures,this paper expounds the basic situation of the development of rural tourism in L City and the current situation of the performance audit evaluation of the special fund,and analyzes the problems existing in the performance audit evaluation of L City.It is suggested that it is urgent to construct the performance audit evaluation index system of special funds;Next,using the evaluation elements of "5E" audit,combined with the "5E" audit theory and the public finance theory,the qualitative and quantitative indicators of the performance audit evaluation of the special fund for rural tourism development were determined,and a set of evaluation index system of the performance audit of the special fund for rural tourism development was constructed with the analytic hierarchy process,and then the weights of each index were assigned.Finally,the established index system is applied and evaluated by combining the information and data collected from the performance audit of L City’s rural tourism special fund.The research results show that L city rural tourism development special fund performance is good,and on this basis,put forward appropriate improvement suggestions.It is expected that the research and analysis can provide some reference for the current performance audit of the special fund of rural tourism and guarantee the effective implementation of our rural revitalization strategy.