The Research On Issues Of Agricultural Special Funds Performance Audit In China

Since February 8,2003 “The Fight For Promoting The Construction Of Rural Well-off ”initiated in the People's Daily newspaper,the national central government has issued the No.1 document for consecutive fourteen years,to speed up the agriculture modernization,the central and local also increasing funding for the development of agricultural and rural affairs in the form of a variety of special funds,to support projects that meet the national agricultural industry development policy and ecological or environmental protection requirements.However,the agricultural special funds has many distinctive characteristics,such as the complexity of the project type,the wide range of projects involved,the lack of scientific feasibility study in the course of practice,the unscientific project decision-making,the non-disclosure process,the opacity,the input-output ratio and so on,in this case,the performance audit which aims at assessing the economics,efficiency and effectiveness of capital investment,is used by the central and local government to facilitate the use of agriculture special funds rapidly.In the course of practice,Whether the agricultural special funds performance audit can play a role in finding and solving problems,improve efficiency or not and how to maximize the project funds input-output ratio to achieve maximum capital investment effect still need further discussion.The development of agricultural special funds performance audit need theory to support,the discussion of this problem can not only further broaden the application scope of performance audit,but also can provide further theoretical support and practical guide for the agricultural special funds performance audit.On the basis of the relevant research experience and achievements at home and abroad,following the principle of theory and practice,universal and special,this paper using the method of normative analysis.Firstly,elaborated the concept and characteristics of agricultural special funds and performance audit,and also discussed the objectives,characteristics and necessity of the agriculture special funds performance audit.Secondly,basing on related policies,guidelines and practices,this paper explored the problems existed in the actual operation process of agricultural special funds performance audit from various provinces regions,and analyzed the causes of existing problems of agriculture special funds performance audit from the four aspects of evaluation system,independence,team quality and performance standards.Finally,this paper puts forward some practical and operable countermeasures from five aspects: the construction of laws and regulations,the working mode,the quality control,the tracking audit,the team construction and the application of the results.The research shows that the development of the theory and practice of agricultural special funds performance audit is a systematic and long-term process,which needs to be carried out step by step.Based on the related theory,combined with the agricultural special funds performance audit practice,this paper puts forward the theoretical framework of the agricultural special funds performance audit around the train of problem suggesting,problem analyzing,problem solving.Firstly,the fundamental agent of agricultural special funds performance audit is the existing of double public accountability,clarify the relations of government,society and public the premise of performance audit smoothly.Secondly,the object of agricultural special funds performance audit is agricultural industry project,to distinguish between different categories funds to carry out the performance audit is the key.