Study On Performance Auditing Of Agriculture-related Funds

Agriculture is not only the resource of the daily commodity but also a basis of the existence and development for all the non-productive sectors,which is a fundamental industry to support the construction and development of national economy.Agriculture-related problem is vital to the whole national economy.Among all economic works,high priority should be placed on the development of agriculture and rural economy in order to increase farmers' incomes.Agriculture-related issues and a series of policies and measures are closely related to the financial investment.With the increasing central and local fiscal expenditure on agriculture and the faster speed of building a new socialist countryside,many problems become obvious,such as wide range of large funds,small scales of single project,unsound capital management institution,poor efficiency in using funds and lack of scientific allocation of funds.Due to the fact that all these aforementioned problems have influence and restraint on the benefit of the agriculture-related funds,it is not only of high importance but also the expectation of the community to figure out how to evaluate the benefit of agriculture-related funds objectively and scientifically,in order to ensure using funds effectively and safely as well as the practice of preferential policies and to impel funds to bring great economic effectiveness and social benefit sustainably.Actually,the Agriculture-related funding performance audit is a kind of audit behavior to assess the resource consumption and the capital availability from the perspective of the agriculture-related performance and puts forward the solution and suggestions for the existed problems.The subject of this dissertation is agriculture-related funding performance audit.We study the relevant theories,practice and the development needs of the agriculture-related funding performance audit,and supervise as well as evaluate its application performance.In addition,we come up with countermeasures and suggestions to improve the Agriculture-related funding performance management through the examination of theoretical analysis and case analysis,which is of theoretical significance and practice value to implement the preferential policies for the farmers.This paper is divided into seven parts: The first part is introduction,which describes the background,the significance of the topic and research review at home and abroad,illustrates the thesis research idea and methods as well as presents the innovation of this paper.The second part,the theoretical basis of agriculture-related performance audit,expounds its concept feature,necessity and feasibility,states the theoretical basis of agriculture-related funding performance audit from perspectives of principal-agent theory,economic-man theory and public management theory.The third part,the practice framework of agriculture-related funding performance audit,shows how to establish the practice of agriculture-related performance audit framework in four aspects including goal,content,procedure and method,as well as how we set up the index system of 24 indexes in total to evaluate its economy,efficiency and effectiveness.The forth part,agricultural-related funding performance audit case of Jinan.Through the case analysis,it reflects the economy,efficiency and effectiveness of J country agro-enterprises in the use of funds,so as to confirm the practical framework of the performance audit and the operability of the index system.The fifth part,analysis on the problem and reason of performance audit of agricultural-related funds.The sixth part of this paper is about the strengthening measures of agriculture-related funds' performance audit.We put forward countermeasures to promote work related to the agriculture-related funds' performance audit by reinforcing the audit concept,formulating relevant policies and regulations,innovating the performance audit approach,promoting auditors' quality and improving the performance audit evaluation.The last part is conclusion and perspective.By summarizing the agriculture-related funds' performance audit from 7 aspects,including conceptual characteristics,objectives,content,evaluation index system,status and policy proposals,we pinpoint the shortcomings of the research and look ahead to the future prospects.The innovation points of this paper are reflected as follows: combining the agriculture-related funds' performance audit instances in Jinan for the first time,studying the tracks,content,approaches and audit evaluation of agriculture-related funds' performance audit,setting up a fairly complete framework for agriculture-related funds' performance audit.Meanwhile,it changes the status quo of performance audit research from taking the government agriculture-related policies audit as study object to the investment in agriculture-related funds.