The Study On Performance Audit Of Agricultural Comprehensive Development Projects

In recent years,effective agricultural comprehensive development projects have been widely carried out across the country and attracted more and more concerns along with its enhanced structural adjustment and development and the year-by-year increasing input of special financial fund.However,corruption,venality,potential safety risks,and image problems frequently occurred in these projects.Agricultural comprehensive development projects in grass-roots units,in particular,have endless problems like weak legal consciousness of managers,irregular implementation of construction program,as well as illegal usage of funds for construction,greatly hindering the service efficiency of special financial funds and damaging public image of local governments.To solve prominent problems in funds of agricultural comprehensive development projects and project management,we must strengthen performance auditing based on previous simple investment auditing,change traditional auditing concepts,reinforce accountability system,and so as to give full play to the supervision function of auditing.In face of actual situation met in performance auditing for agricultural comprehensive development projects,the author takes all theoretical results and concrete practices as the main basis of this paper,and chooses this theme with the view of coming up with relevant feasible countermeasures and suggestions by analyzing current implementation situation of performance auditing of agricultural comprehensive development projects in Ningjin County and finding out practical problems.This paper aims at solving multiple problems in performance auditing in Ningjin County and providing effective experience for performance auditing of agricultural comprehensive development projects in the future by improving the advancement and reasonability of performance auditing in agricultural comprehensive development projects and promoting their healthy and long-term development in all respects.This paper firstly gives a theory summary on the performance auditing of agricultural comprehensive development projects,then analyzes the practical case of the performance auditing of these projects in Ningjin County combining with working routine of project performance auditing in agricultural comprehensive development projects,and finally,points out problems in the implementation of performance auditing in agricultural comprehensive development projects,such as the imperfection of performance auditing system,faultiness of mechanism,auditors' concepts falling behind current requirements of performance auditing,the lack of auditors,unreasonable composition of trained personnel,and poor subsequent tracking effect of performance auditing.According to relevant theoretical researches and practical working experience,to solve above problems,we must rectify and reform from five aspects of optimizing performance auditing system,accurate defining of the role of performance auditing,finding of new way for performance auditing,improving of professional proficiency,and reinforcing of publicity and enhancing of auditing results.The results of performance auditing are achieved simply and directly through analyzing and commenting costs and schedule of agricultural comprehensive development projects by innovative application of earned value management.