The Research On Performance Audit Evaluation Index Of QS County Agricultural Special Funds

Along with the increasing government investment spending on agriculture, the types of agriculture projects are becoming more and more complicated,the range of it is becoming more and more widely, government is asked to promote higher requirements of the oriented,proper management and the use of agricultural special funds.And,performance audit can evaluate the economy, efficiency, effectiveness of activities and propose the existence of various problems and shortcomings of the work of the government in the process of the use of funds by supervising the use of agriculture-related funds.it can improve the efficiency of the use and management of agricultural special funds. In the practice,the establishment of evaluation index on agricultural special funds performance audit should be a priority of all.Focusing on the evaluation index of agricultural special funds performance audit,the topic of this paper,with QS county the extension of agricultural technology to the countryside project as a case to get down to research, the problems existing in the present situation of performance audit of agricultural special funds and challenges have been summed up,the significance and value of this paper are definite.First of all, the research status of domestic and overseas have been presented by the factors of performance audit;Based on agricultural special funds performance audit practice in our country, the basic connotation of agricultural special funds performance audit has been analyzed,the theoretical basis of this paper is more solid.Secondly, on the basis of QS county agricultural special funds performance audit present situation,oriented by the goal of performance audit, utilize the methods such as questionnaire survey and expert interview,the rationality and integrity of the establishment of the evaluation index of the case have been estimated;And then based on the principles of performance audit "3E", QS county agricultural technology extension project evaluation index system of performance audit are constructed, direct at the case project to select appropriate evaluation indicators,utilizing the analytic hierarchy process to determine the index weight.Finally, using the method of fuzzy comprehensive judgment to get case project performance audit of the quantitative score, examine the rationality of the indexes built according to actual condition, the index system will be helpful to improve the efficiency and effect of performance audit case study object, play a positive role to QS county agricultural special funds performance audit authors efficiency.