Problems And Countermeasures In The Performance Audit Of Rural Revitalization Funds

The report of the 19 th National Congress of the Communist Party of China clearly pointed out that we must always take the solution of the "three rural issues" as the top priority of the whole party’s work,and comprehensively implement the strategy of rural revitalization.In recent years,the state’s investment in rural revitalization has also increased year by year,and it is imperative to audit funds to ensure that such a huge amount of funds produce the benefits they deserve.However,at present,the audit focuses on the compliance and authenticity audit of the special funds for rural revitalization,ignoring the audit of the economy of the capital investment project,the efficiency of the use of funds in the implementation process of the project,and the final effect of the capital investment.Therefore,it is precisely necessary for performance audit to intervene in the audit of special funds for rural revitalization.Only when the state audit institution attaches importance to the performance audit of rural revitalization funds can it effectively reduce the loss of state-owned assets and improve the economy,management efficiency and output effectiveness of capital distribution.This paper first expounds the connotation of the relevant concepts of rural revitalization strategy(including: the content and schedule of rural revitalization),special fund audit(including: the concept and characteristics of special funds,special fund audit objectives,audit focus)and performance audit(including: audit content,audit objectives,audit standards,audit methods,and basic audit procedures),and then uses the theory of public fiduciary responsibility.The national governance theory is the theoretical basis,and on the basis of interpreting the management regulations of fiscal expenditure performance evaluation,the audit practice of rural revitalization in Area A is used as an example to conduct a case study.This paper takes the audit practice of rural revitalization in Area A as an example of a case study,first introduces the basic situation of rural construction in Area A in recent years,and then sorts out the work of the audit team in the order of the audit process,and systematically analyzes the audit findings of the whole process of rural revitalization capital investment,allocation,management and output in Area A in 2021.Secondly,the construction process of the audit performance evaluation index system and the allocation of index weights are introduced,and the corresponding indicators corresponding to the findings in the on-site audit are filled in the performance evaluation form,and finally the performance performance of the special fund for rural revitalization in Area A is comprehensively analyzed and evaluated according to the corresponding scoring results: economy,efficiency and effect.Based on this,some suggestions are put forward to improve and improve the performance management of rural revitalization funds.At the same time,by elaborating on the performance audit cases of rural revitalization funds in Area A,this paper also finds many problems in this audit,such as insufficient information disclosure,incomplete evaluation scope of benefits generated by funds,defects in the design of performance evaluation index system,low audit efficiency,and lack of follow-up audit rectification and reform supervision.Implement optimization strategies for post-audit rectification and supervision work.The research conclusion of this paper has certain reference significance for audit institutions to carry out the performance audit of special funds for rural revitalization.