财政涉农专项资金绩效审计研究

发布时间：2018-11-04 15:39

【摘要】：增加农业投入,让农民增收减负,全面建设小康社会,是当前及今后一个时期党和政府对农村经济工作的重点;中央历年来以头号文件出台的有关“三农”方面的政策文件,也显示了党和政府高度关注农村发展问题。如今国家财政对农业的补贴不断增加,对农业系统工程专项资金的投入也不断提高,政府承担的公共经济责任也越发重要。随着党风党纪的整顿,对专项资金审计工作的力度也不断加大,对绩效审计的观念意识开始增强,管好钱办好事,绩效审计在促进农业专项资金的使用和管理方面发挥的作用日益显现,必将成为我国审计工作开展的主流。我国开展绩效审计工作起步较晚,理论研究和实际探索依然处于初步阶段。绩效审计的内容尚不完整,评价指标体系的构建复杂且不规范,审计效果难以落实,农业专项资金的审计理论对实际工作指导作用有待进一步实践和充实。目前,专家、学者们在不断总结和借鉴国外开展绩效审计的经验及理论研究的基础上,积极开展理论研究和实践活动,探索并构建一套适合我国绩效审计工作的评价指标体系,为有效管理和充分利用有限资源,维护人民群众切身利益,及审计人员在开展财政专项资金绩效审计时提供可靠依据服务。本文以公共受托责任理论、公共产品理论、公共支出绩效评价理论为理论基础,结合国内外研究人员对政府绩效审计、涉农专项资金绩效审计相关研究,借鉴前人的经验和方法,将绩效审计目标的诸要素进一步分解,形成多层次指标,从定性定量角度,利用层次分析法确定相应的权重,并对各指标加以评分和确定权值,从而得出评价结果,以此来尝试构建适用于我国农业专项资金绩效审计评价指标体系。本文还结合农业饮水工程进行案例分析,对构建的绩效评价指标体系进行运用,对构建指标体系的可行性、可信度进行检验验证,并对农业专项资金绩效审计工作过程中存在的问题提出一些见解与对策。
[Abstract]:Increasing agricultural input, increasing farmers' income and burden, and building a well-off society in an all-round way are the key points of the Party and government's rural economic work at present and in the future. The policy documents on agriculture, rural areas and farmers issued by the central government over the years also show that the party and government are highly concerned about rural development. Nowadays, the subsidy to agriculture is increasing, the investment of special fund for agricultural system engineering is also increasing, and the public economic responsibility of the government is becoming more and more important. With the rectification of the party style and party discipline, the intensity of the audit work on special funds has also been continuously increased, and the concept of performance audit has begun to increase, and the money should be properly managed to do good things. Performance audit plays an increasingly important role in promoting the use and management of agricultural special funds and will become the mainstream of audit work in China. Performance audit in China started late, theoretical research and practical exploration is still in its initial stage. The content of performance audit is not complete, the construction of evaluation index system is complex and non-standard, the audit effect is difficult to carry out, and the audit theory of agricultural special fund needs further practice and enrichment. At present, experts and scholars actively carry out theoretical research and practical activities on the basis of continuously summarizing and drawing lessons from the experience and theoretical research of performance audit in foreign countries, and explore and construct a set of evaluation index system suitable for the performance audit work in our country. In order to effectively manage and make full use of limited resources, to safeguard the vital interests of the people, and to provide reliable basis services for auditors in carrying out the performance audit of financial special funds. Based on the theory of public fiduciary responsibility, the theory of public goods and the theory of performance evaluation of public expenditure, this paper combines the research on government performance audit and agriculture-related fund performance audit by researchers at home and abroad. Drawing lessons from the previous experience and methods, the factors of performance audit objectives are further decomposed to form multi-level indexes. From the qualitative and quantitative point of view, the corresponding weights are determined by AHP, and each index is graded and determined. Thus, the evaluation results are obtained to try to construct the evaluation index system suitable for the performance audit of agricultural special funds in China. This article also carries on the case analysis to the agricultural drinking water project, carries on the application to the constructed performance appraisal index system, to construct the index system the feasibility, the credibility carries on the test confirmation, And put forward some opinions and countermeasures to the problems existing in the performance audit of agricultural special funds.
【学位授予单位】：云南农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.6;F812.8

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