Research On Performance Management Audit Of Agriculture Related Special Construction Funds In China

The performance audit of agricultural special funds has an immeasurable role in practice.It is not only conducive to guiding the government to formulate scientific and rational rural investment plans,to rationally allocate special funds for agriculture,and to promote the efficient use of special agricultural funds,but also to provide science for government departments.The decision-making provides a theoretical basis for the investigation of the status quo and situation of the performance audit of agricultural capital in Jilin Province.It can also more intuitively understand the content and core of local performance in Jilin Province,assess the level of its performance audit,and provide a reference for the construction of a new countryside.This paper follows the basic ideas of “discovering problems-analyzing causes-comparing experiences-proposing countermeasures”,and using literature research and comparative analysis to discuss performance auditing in Renewal Township of Fuyu City,Songyuan City,Jilin Province.Specific practice for infrastructure funds for the "Renewal Township".Through the combing of the literature,the author finds that Chinese scholars are relatively late in the auditing of special funds related to agriculture and are immature.This article innovatively renews the performance management of rural special agricultural construction as the research entry point,and comprehensively understands the special funds for rejuvenating the township.Based on the status quo of performance auditing,the main problems existing in the legal support,talent quality,auditing standards,auditing system and other aspects of the performance audit of agricultural-related funds in Jilin Province were summarized and put forward.In addition,through the local agricultural funds in Jilin Province,this article aims at updating the performance audit of the special fund for rural infrastructure projects,and in-depth analysis of the main outstanding contradictions in Jilin Province's agriculture-related special funds audit,mainly from laws,auditing capabilities,and auditing evaluation standards.The four aspects of the audit system were elaborated;combined with the current situation in Jilin Province,the root causes of the problems were sorted out,such as the inconsistency of auditing standards,backwardness in auditing ability,auditing status,and independence of auditing authorities.Finally,it draws lessons from practical experiences and practices of developed countries and developed provinces in southern China,and puts forward countermeasures and suggestions in the construction of legal systems,construction of audit teams,audit evaluation systems,and performance evaluation models,and hopes to update the performance of special funds for upgrading rural infrastructure projects.The audit of agriculture-related special funds in Jilin Province has a certain positive significance.