The Research On Improvement Of Project Funds Management Of Hengyang Agricultural Bureau

In recent years, along with the development of Construction of New Socialist Countryside, national finance has continuously increased the investment of key agricultural projects and programs. No.1 Central Document released in early 2016 highlighted" Increase the support of key agricultural projects and programs in’three rural issues’field, improve the approach of fund using and project management, enhance performance evaluation method of fund use". Though looking around the practice of many areas, there are still many problems in the using and management of agricultural project funding. It makes special funds for agricultural projects invested by government lose its effectiveness, resulting in waste of national special funds. So, how to guide the inputs and use of financial special funds of agricultural project in a scientific and rational way and ensure the economy、efficiency and effectiveness of special funds put in rural areas, has become an important work in the Construction of New Socialist Countryside. From the perspective of a case, this paper conducts the research on improvement of project funds management of Hengyang Agricultural Bureau, regarding the problems of project funds in Hengyang Agricultural Bureau as the entry-point.Learning and applying Theoretical Basis of Agricultural Special Funds Internal Control Theory and Budget Management Theory, this paper divides project funds management processes of Hengyang Agricultural Bureau into ex-prediction, progressing control and post-inspection sectors, and analyses different problems in this three sectors:lack of professional budgeting planning competence and sector mismatch in ex-prediction sector, inappropriate supervision、irrational funds using and improper accounting method in progressing control sector, unsound auditing、 project acceptance and performance evaluation in post-inspection sector. According to that, binding the actual situation of administrative institutions like Hengyang Agricultural Bureau, the writer proposes effective measures to solve the corresponding problems in ex-prediction, progressing control and post-inspection sectors:establishing the agricultural project management database、Strengthening communication and coordination between different departments and improving management of budgeting in ex-prediction sector, strengthening supervision and management of project funds using、constructing scientific and effective Agricultural Project Funds Management Information System and improving accounting system of project funds in progressing control sector, perfecting auditing, project acceptance and performance evaluation in post-inspection sector, expecting to optimize and improve management methods and platforms of agricultural project funds of Hengyang Agricultural Bureau.The establishment and improvement of management methods and platforms of agricultural project funds in Hengyang Agricultural Bureau plays an important role in making budgeting management standard and scientific, making the expenditure meticulous and efficient, making project supervision institutionalized and opportune and making acceptance evaluation timely and comprehensive, thus contributing to the overall healthy development in projects construction of Hengyang Agricultural Bureau. At the same time, this research will provide a good reference in agriculture project funds improvement research of other administrative departments.