The Research About Agricultural Special Funds Performance Audit

In recent years,with the accelerated pace of new socialist rural construction, thecentral and local governments for three rural expenditure has increased year by year,investment in these funds to improve farmers’ incomes and improve ruralinfrastructure played an important role. Agricultural use of special funds and there arestill many problems, such as project links the lack of scientific decision-making,acceptance link in the lack of a scientific assessment of project benefits, lowefficiency, the repeated declaration or a project more than one department declared aproject to more than nominal and other issues are still outstanding, these problems arenot fundamentally resolved, the special funds of government investment in agriculturewill not be able to play its due effect, resulting in a waste of state special funds, adirect impact on the implementation of national, provincial and municipal policy,serious affect the smooth development of the new rural construction, therefore, how toscientifically and rationally guide the agricultural inputs and use of special funds, toensure the use of special funds into the rural economy, efficiency, the effect hasbecome a new socialist countryside construction an important task. Traditionalfinancial audit, however, only the legality of the use of funds, compliance views onthe effectiveness and efficiency of the use of funds, financial audits are powerless.The same time, China has not yet formed a performance audit of a set of agricultureon the basis of scientific data and survey analysis of special funds index system cannot meet all aspects of the different provinces, different types of special funds to acomprehensive, three-dimensional evaluation of the need. Therefore carried out aperformance audit of the agricultural special funds are very necessary and urgent, itcan not only improve capital efficiency and effectiveness of containment repeatsupport and waste, but also to improve the government’s credibility, strengthenauditing and supervision authority of an important guarantee for a positive andpractical significance.This paper will, analyzes the implementation of the performance audit of the reality of the need for investment in agriculture, theory and performance audit,performance audit of biogas in rural areas of Anhui Province of special funds forresearch, agriculture, capital of Anhui Province, parts of the performanceauditconducted a questionnaire survey, the survey data using a combination ofqualitative and quantitative methods to analyze the investment and benefits of thespecial funds of the Anhui Agriculture, and then use a comparative analysis bycomparative analysis of agricultural funds in Anhui Province and Anhui agriculturalspecial funds performance auditing standardssuggestions level of utilization andeffects in order to find the problems and reasons of Anhui agricultural special funds,while drawing on the results of theoretical studies and practical experience of theperformance audit of foreign governments, proposed to promote China’s agriculturalspecial funds for development of performance audit and then come to the auditfindingsand give an audit opinion, provide a reference for the relevant departments tomake more informed decisions. To promote the development of our performance auditand improve the level of performance audit of the agricultural special funds and sohas some practical significance.