Research On The Establishment Of Performance Audit Index System Of Beautiful Countryside Construction Subsidy Funds

With rapid economic development,the rural-urban disparity has become more obvious.The issues related to agriculture,rural areas and farmers are being attached much importance gradually.The central government put forward the beautiful village construction plan and the rural revitalization strategy in 2013 and 2017 respectively.The construction of beautiful village is the foundation and important component of the implementation of the rural revitalization strategy and the performance audit of its fund has also become the top priority.However,performance audit has not been fully implemented until 2012 in China,and the theoretical and practical experience accumulated in rural auditing is limited.A relatively standard performance audit index evaluation system has not been established as a reference yet.Evaluation indexes of agriculture-related projects carried out in previous is often applied to audit programs carried out today.So that the fund positioning,department responsibility,process supervision and management and post-benefit evaluation can hardly be fully considered in the index design.This paper first distinguished the policy goals between the rural revitalization strategy and the beautiful village construction plan,determined the basic positioning of the beautiful village construction plan under current background,and summarized the requirements of government performance audit through literature review.Then,this paper sorted out the main participants and their functions of the beautiful village construction program as the basis of performance goals.At the same time,based on the rural construction policies and industry norms issued by the government,combined with the actual positioning of funds,the evaluation dimension and specific content of performance goals were determined.Through sorting out the performance audit indicators used in performance audit of beautiful village construction programs published by the government in recent years,it is found that the performance audit of the beautiful village construction fund is mostly conducted in accordance with the logic of "input in advance-implementation in the process-output and benefit evaluation after the event".The audit systems of different regions usually share some common indicators,but there are also many shortcomings.In this paper,the clues of "input in advance-implementation in the process-output and benefit evaluation after the event" is still used.Combined with the department functions and policy requirements,an improved and optimized index system was obtained,including 11 first-level indicators,18 second-level indicators and 40 third-level evaluation indicators.And through the analytic hierarchy process,combined with the expert questionnaire results,the priority ranking between indicators at each level is obtained.Thus,the weight of each indicator was calculated.With the welldesigned performance index system,this paper conducted a performance audit evaluation on the fund for beautiful villages construction in A city.After the field visit to the construction of sampled villages,the fuzzy comprehensive evaluation method was used to conduct a fuzzy evaluation on the third-level indicators for the construction of beautiful villages program in A city,and the evaluation of the second-level and first-level indicators was collected layer by layer.Thus,conclusions about the implementation of the beautiful village construction fund in A city are obtained,which verifies the feasibility and rationality of the index system and provides ideas and references for establishing and improving the performance audit mechanism of the specific funds in the rural revitalization special fund system.