我国农业专项资金绩效审计问题探讨

发布时间：2018-04-09 20:08

本文选题：农业专项资金　切入点：绩效审计　出处：《江西财经大学》2017年硕士论文

【摘要】：自2003年2月8日人民日报刊登《为推进农村小康建设而奋斗》起,国务院已连续14年发布中央一号文件聚焦“三农”建设,中央和地方不断加大对农业的资金扶持,以各种专项资金的形式投入农业和农村各项事务发展,鼓励和引导符合农业产业发展政策及生态环境保护要求的项目。然而,农业专项资金具有项目类型复杂、涉及范围广泛等特点,实践过程中面临立项可行性研究不充分、项目决策不科学、项目实施过程不公开、不透明、轻视投入产出比等诸多问题,在此情形下,以评估审查资金投入的经济性、效率性、效果性为目标的绩效审计在中央和地方共同推动下,迅速在农业专项资金拨付使用过程中运用起来。在实践过程中,农业专项资金绩效审计的开展能否起到发现问题、解决问题、提高效益的作用以及如何最大限度地提高项目投入资金的投入产出比,实现资金投入效果最大化,还需进一步探讨。农业专项资金绩效审计实践的发展需要理论支撑,对该问题的探讨不仅能拓宽绩效审计在事关经济发展全局的基础性、公益性领域的应用,还能为农业专项资金绩效审计实践提供进一步的理论支持和实践向导。本文参考了国内外相关研究经验、成果,采用规范分析的方法,遵循理论联系实践、普遍结合特殊的原则,首先阐述了农业专项资金、绩效审计的概念及特点,并对农业专项资金绩效审计的目标、特点及实施必要性进行了论述;其次,以相关政策、指南及实践为基础,探讨了我国农业专项资金绩效审计在实际操作过程中各省、各地普遍存在的问题,并从制度、主体独立性、队伍素质及绩效评价标准四个方面剖析了我国农业专项资金绩效审计现有问题存在的原因;最后,本文从法规建设、工作方式、质量控制、跟踪审计、队伍建设、结果应用五个方面,提出了一些贴近实际的、可操作性强的对策措施。研究表明,农业专项资金绩效审计理论和实践的发展是个系统而长期的过程,需循序渐进。基于相关基础理论,结合农业专项资金绩效审计实践,围绕提出问题、分析问题、解决问题的思路,本文初步构建了我国农业专项资金绩效审计理论框架。首先,农业专项资金绩效审计产生和发展的根本动因是双层公共受托责任的存在,厘清政府、社会公众和资金使用方三者的关系是绩效审计顺利开展的前提。其次,农业专项资金绩效审计的对象是农业产业项目,区分不同类别资金开展绩效审计是关键。
[Abstract]:Since People's Daily published "struggle to promote the Construction of a Well-off Society in Rural areas" on February 8, 2003, the State Council has issued the first document of the Central Committee for 14 consecutive years focusing on the construction of "three rural areas", and the central and local governments have continuously increased their financial support for agriculture.To invest in the development of agriculture and rural affairs in the form of various special funds and to encourage and guide projects that meet the requirements of agricultural industry development policies and ecological environment protection.However, the special fund for agriculture is characterized by complex project types and extensive scope. In the process of practice, the feasibility study is not sufficient, the project decision is not scientific, and the process of project implementation is not open and transparent.Despise the input-output ratio and so on. In this case, the performance audit, which aims at evaluating the economy, efficiency and effectiveness of the capital input, is promoted by the central and local governments.It is quickly used in the process of appropriation and use of special agricultural funds.In the process of practice, can the performance audit of agricultural special funds play a role in finding problems, solving problems, improving efficiency, and how to maximize the input-output ratio of project input and fund, so as to maximize the effect of investment.Further discussion is needed.The development of performance audit of agricultural special funds needs theoretical support. The discussion of this problem can not only broaden the application of performance audit in the field of public welfare, which is related to the overall situation of economic development.It can also provide further theoretical support and practical guidance for the performance audit practice of agricultural special funds.In this paper, referring to the relevant research experience and results at home and abroad, adopting the method of normative analysis, following the combination of theory and practice, and generally combining with special principles, this paper first expounds the concept and characteristics of agricultural special fund and performance audit.The paper also discusses the objectives, characteristics and necessity of the performance audit of agricultural special funds. Secondly, based on the relevant policies, guidelines and practices, the paper discusses the performance audit of agricultural special funds in various provinces in the actual operation process.This paper analyzes the causes of the existing problems in the performance audit of agricultural special funds in China from four aspects: system, independence of the subject, quality of the team and performance evaluation standard. Finally, this paper analyzes the reasons for the existing problems in the performance audit of agricultural special funds.Five aspects of quality control, tracking audit, team building and result application are put forward, which are close to reality and have strong maneuverability.The research shows that the development of the theory and practice of agricultural special fund performance audit is a systematic and long-term process, which needs to be carried out step by step.Based on the relevant basic theory, combined with the practice of performance audit of agricultural special funds, this paper constructs the theoretical framework of performance audit of agricultural special funds in China, focusing on the ideas of raising, analyzing and solving problems.First of all, the basic motivation of the emergence and development of the performance audit of agricultural special funds is the existence of double-layer public fiduciary responsibility. It is the premise of the smooth development of the performance audit to clarify the relationship among the government, the public and the fund users.Secondly, the object of performance audit of agricultural special fund is agricultural industry project, it is the key to distinguish different types of funds to carry out performance audit.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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