Research On The Performance Audit Evaluation Index System Of Rural Toilet Renovation Under The Background Of Rural Revitalization

China’s three rural issues are still the focus of the work of the party and the country.The 14 th Five-Year Plan clearly states: "Adhering to the priority development of agriculture and rural areas,comprehensively promoting rural revitalization,promoting green development,and promoting harmonious coexistence between man and nature.In the development process of rural revitalization Among them,the rural toilet renovation project is a very important part,and it has a positive role in promoting the construction of beautiful villages,General Secretary Xi has constantly emphasized.The modernization of agriculture is increasing,and the construction of new rural areas also needs to be further promoted."Toilet Revolution" It is imperative to make rural toilets clean and hygienic for farmers to use.In recent years,the state has continuously increased the investment in toilet renovation projects in rural areas,but rural toilet renovation projects are not a one-time success,and need to be divided according to specific conditions.The classification is carried out scientifically,and at the same time,it puts forward higher requirements for the allocation,integration and use of toilet renovation projects by government departments.As an important institution to supervise the work of the Chinese government,the audit agency should manage and allocate funds for the government’s rural toilet renovation projects.Audit the construction effect of rural toilet renovation projects,give full play to the economy and efficiency of performance audit in fund supervision,and the effectiveness of related project construction.According to the different conditions of each region,it is necessary to conduct a performance audit on the construction effect of the rural toilet renovation project.The construction of performance audit evaluation index system for rural toilet renovation projects in different regions has continuously enriched the performance indicators of rural toilet renovation projects in China.This article focuses on the construction of the performance audit index system of the rural toilet renovation project in D County.Through the introduction of the research significance and research background of the topic selected in this article,the current domestic and foreign research on the toilet renovation and public investment performance audit is drawn from The related concepts and related theories of the rural toilet renovation project are used as the theoretical basis of this article.The use of funds related to the rural toilet renovation project in D County from2018 to 2020 and the construction of rural toilets in D County are used as the data basis,combined with D County’s rural toilets The status of the performance audit of the renovation project,pointed out the problems in the performance audit of the rural toilet renovation project in D County,and further proposed the importance of constructing the performance audit index system of the rural toilet renovation project in D County,taking into account the specific conditions in the rural area of D County,using qualitative and quantitative The combined method builds a multi-level performance audit rating indicator system with economy,effectiveness,efficiency,and ecology as dimensions,and uses the analytic hierarchy process to confirm the weight of each indicator,and quantitatively related to the rural toilet renovation project in County D Bringing qualitative data into the performance audit rating index system to obtain the overall score of the rural toilet renovation project in County D,pointing out the shortcomings of the rural toilet renovation project in County D,and in order to give full play to the performance audit evaluation index system.Improve the performance review indicator system,strengthen follow-up audit supervision,strengthen ecological project construction,and improve relevant people and work capabilities.The research in this article has played a positive role in enriching the construction of the performance audit index system of rural toilet renovation projects in China and the construction of toilet renovation projects in rural areas in my country.