Study On Performance Auditing Of Key Forestry Programs

With the state investment becoming larger, China's Six Key Forestry Programs(SKFP) developed thoroughly and obtained amazing results, but also exposed lots of problems, such as, how to get the objective and accurate situation the programs carry on, how about the implementation effect, how to keep the security and validity of the SKFP fund, how to keep the efficiency of the fund us and the validity of the management, how to evaluate the final production effect of the SKFP and their influence to the ecological environment, the problems mentioned above are paid more attention and urgently awaits to be solved. So, the author researched the performance auditing in this paper on the SKFP, study the fund use efficiency and results systematically, the construction results, the function on improving ecology construction, explore the new way of the performance auditing through the fund performance auditing on the SKFP.The research combined the qualitative and quantitative research methods, theory study and empirical study, and comparison methods. It is a comprehensive study on the issues in the SKFP performance auditing. The angles and opinions of this study are different from the public performance auditing and the finance auditing. It is more close to the practices than the other studies. It is a supplement to the performance auditing theory study. It is a significant contribution to the research in this area. The suggestions in study can be used to guide the changes in the SKFP performance auditing.The article will focus on the performance auditing of China's SKFP fund, having the theoretical and practical research on the basic SKFP performance auditing theories, feasibility analysis of the SKFP performance auditing, the implementation, evaluation and the measurements of the SKFP performance auditing from multi-angles and multi levels. Separately construct the performance auditing structure, the performance valuation models and measurements system of the SKFP. The weights of the measurements are got by the AHP, and give the comprehensive appraises of the SKFP on the base of the above research. Construct the integrated framework of the SKFP fund performance auditing.The article will make an attribute analysis, definite the nature of the public programs and the ecological programs, determine the attribute of the SKFP fund. Expound the theoretical basis of the SKFP fund performance auditing; provide the theoretical supporting to the research to go a step further.The article will analysis the outside environment of China's performance auditing, propose that our country do not have the conditions to promote the performance auditing in complete significance. The performance auditing in view of SKFP should be based on the financial revenue and expenditure. The author analysis the investment, use and the management of the fund to find out the problems in the SKFP fund, confirm the feasibility theoretically and practically combined with finance revenue and expenditure auditing of the Natural Forest Protection Project and the Grain for Green Project of the SKFP fund performance auditing.The article will build the theoretical contracture of the SKFP fund performance auditing. The author will propose five innovational suppositions based on the political, economical and social background if SKFP; construct the implementation system from the angel of auditing system, auditing procedure, auditing methods with the guidance of the SKFP performance auditing theories; propose the viewpoint of taking the politics target as the valuation standards to make the SKFP fund performance auditing under premise of the foreign experiences of the developed country and combine with China's realities. The author will construct 48 value measurements in 4groups on the current performance auditing valuation measurements systems; determine the influence of the ecological benefit, economic efficiency and social benefit to the overall results of the SKFP and influence to the grass-roots overall measurements; fulfill the breakthrough to the SKFP overall performance valuation.The article will take Xinglong Forest Bureau as the appraisal object to make real diagnose research, choose relative representative measurement to valuate on the base of the policy goal of the Natural Forest Protection Project, the analysis results is tallies with the really auditing, give the auditing suggestions.The article will induct five general problems on the base of the SKFP fund performance auditing, propose constructive opinions to China's SKFP fund performance auditing from perfecting auditing system, constructing regulations of the performance auditing, auditing resources conformity, detail auditing procedure and the auditing report.