Performance Audit Analysis Of JX Provincial Rural Library Project

The rural library project is a cultural benefit project by the government to safeguard the basic cultural rights and interests of the peasants.As a key project of public cultural service system in China,the rural library project has been piloted since year 2005,by of the end of2017,more than 587 thousand rural libraries had been built nationwide,and a total of 1.1billion books have been distributed to the vast rural areas.Basically implement to goal of 'Cover all villages',the average number in the rural library is 1 200 books and 1 500 books,which can basically meet the reading needs of local peasants,and initially solve the problem of difficulties in buying and borrowing and reading books.This project has made significant contributions to promoting China's cultural poverty alleviation,narrowing urban and rural cultural differences.However,in the course of project practice,there are many problems such as complex rural environment,the lack of unified regulations,and contempt for later post-management.On this basis,government departments vigorously promote performance audits to comprehensively evaluate the economic,efficiency,and effectiveness of the rural library projects.The research of the performance audit of the rural library project,can fill the current research gap of the performance audit of rural cultural construction projects in China,and establish practical and scientific performance through the analysis and discussion of the problems,causes and countermeasures in the performance audit process.The audit mode promotes the theoretical development of performance auditing,and at the same time improves the capital efficiency of the rural library project and further promotes the equalization of basic public services.This paper takes the performance audit of the rural library project as the research object,and aims to present the current situation,challenges and problems of rural cultural construction services in China from the perspective of performance auditing,and explores the establishment of an auditing strategy system for rural cultural construction services.Based on the extensive reading,analysis and performance of the rural library project performance related to domestic and abroad journals etc,doctoral thesis papers and book literature,through the specific operation for the performance audit of the JX Provincial Rural Library Project.Personalized and concrete analysis of post-trial supervision and other specific operations,analysis of the characteristics of the performance audit of the rural library project and the problems existing in it,and deepening the reasons behind it,combining with the actual situation from the external environment construction,the internal process specification,the optimization of the audit method,the strengthening of the index research,and the establishment of the feedback system propose solutions with constructive significance.This paper has consists of six parts.In addition to the introduction and conclusion,the second to fifth parts are the core content of this paper.The second part is an overview of the performance audit of the rural library project.It mainly introduces the definition,characteristics,connotation,characteristics,content and functions of the rural library,and expounds the relevant influencing factors.The third part is the overview general situation and main problems of the performance audit of rural Library Project in JX.This part begins with a brief introduction to the background and implementation status of the JX Provincial Rural Library Project.It then describes the objectives,methods,paths,process and evaluation criteria of the performance audit of the JX Provincial Rural Library Project.Finally,it is sorted out some problems existing in the performance audit of the rural library project in JX province according to the implementation sequence of performance audit.The fourth part is the reason why there are problems in the performance audit of the JX Provincial Rural Library Project.This part mainly points out the reasons behind the performance auditing problem of the JX Provincial Rural Library Project from five aspects.Most of these reasons are due to the lax quality control of the audit organization,the backward technology and methods,restricted the audit environment,and the audit indicators are unreasonable,No post-supervision and feedback work was planned.The fifth part is to improve the performance auditing measures of the JX Provincial Rural Library Project.It mainly proposes five suggestions for promoting the good development of the performance audit of rural library projects.The first is to improve the external environment and improve internal processes.From the outside and inside,the two-pronged approach accelerates the reform of performance auditing laws,enhance the awareness of local township governments' cultural construction,and creates good external.At the same time of the external environment,the audit process is standardized,and the audit organization is required to do a good job in investigation and innovative audit methods,so that the performance audit work of the rural library project can be carried out according to laws and regulations.The second is,optimize the auditing methods,break the barriers between various different departments,combine the multi-sectoral forces to carry out audit work,control the whole process of performance auditing,and innovate new auditing methods.The third is to set rationally evaluation indicators,tailor the cultural service indicators for the performance audit of the rural library project,and develop management indicators in combination with rural reality to strengthen the pertinence of audit indicators.Finally,a performance audit feedback system should beestablished to obtain effective information through scientific and technological means,and a rectification feedback channel should be set up to help relevant organizations timely obtain timely information in the later stage,review the project to ensure the reasonable application of audit results.Through the exploration of the performance audit of the rural library project in JX province,this paper attempts to propose new thinking paths and solutions for the audit system of China's rural library project and even the cultural construction project in rural areas.Through the comprehensive analysis of the performance audit of the JX Provincial Rural Library Project,the theory of performance auditing will be enriched,and the performance audit system will be improved to provide certain help for relevant departments to carry out the performance audit of rural cultural construction projects and promote the vigorous development of rural cultural construction in China.