Research On Performance Auditing Evaluation Index System Of Agriculture Fund

China is a large agricultural country, agriculture is the basis of national economic and farmers’ s life. In recent years, our country invest more money on agricultural projects, our government and society have focused their attention on the benifits that created by agriculture founds.so the work of performance audit of agricultural funds becomes more and more important. The performance audit of agricultural funds is part of the government audit,on the basis of our country economy enters a new normal,we must further improve the performance audit mechanism, constantly adapt to the new normal.China is a development country in the area of performance audit of agricultural funds, the main reason is that our country not have a complete and effective evaluation index system, evaluation index is the core contents of the system. Therefore, to build a set of performance audit evaluation index system of the funds in China is imperative.Performance audit work of agricultral funds including the matching funds audit and project performance audit,the work of performance audit of funds is mainly investigate if funds departments for disbursement funds and management is reasonable;the work on the project is to evaluation project benefits.This paper’s analysize are on the basis of field investigations,extensive of literature survey,interview many experts and the use of case analysis method.Existing agriculture expenditure performance audit evaluation index has the following problems:(1) special agriculture funds performance audit evaluation index is rarely;(2) the index design lacks depth, content scattered mixed;(3) index system is lack of flexibility and comparable;(4) the method of index weight is lack of scientific. Aiming at these problems, this paper proposed optimized thought as follows:(1) develop technical evaluation index system;(2) to enrich the contents of the index;(3) strengthen the index variability and comparable;(4) using the level analysis method to determine the weights of evaluation indexes.This paper analyzes the agricultural funds index system from policy relevance,input, activities, outputs, sustainability and efficiency.This paper uses the case of D’s fruit industry construction project data to checkout the index system. According to the standard for evaluation, determine the index of D’s fruit industry construction project score, using AHP to determine the weight, performance evaluation shows that the result of D’s is "good". By studying the case of D(data) shows that the index system has practical application value.