本文選題：農(nóng)業(yè)專項資金　切入點：績效審計　出處：《江西財經(jīng)大學》2017年碩士論文

【摘要】：自2003年2月8日人民日報刊登《為推進農(nóng)村小康建設(shè)而奮斗》起,國務院已連續(xù)14年發(fā)布中央一號文件聚焦“三農(nóng)”建設(shè),中央和地方不斷加大對農(nóng)業(yè)的資金扶持,以各種專項資金的形式投入農(nóng)業(yè)和農(nóng)村各項事務發(fā)展,鼓勵和引導符合農(nóng)業(yè)產(chǎn)業(yè)發(fā)展政策及生態(tài)環(huán)境保護要求的項目。然而,農(nóng)業(yè)專項資金具有項目類型復雜、涉及范圍廣泛等特點,實踐過程中面臨立項可行性研究不充分、項目決策不科學、項目實施過程不公開、不透明、輕視投入產(chǎn)出比等諸多問題,在此情形下,以評估審查資金投入的經(jīng)濟性、效率性、效果性為目標的績效審計在中央和地方共同推動下,迅速在農(nóng)業(yè)專項資金撥付使用過程中運用起來。在實踐過程中,農(nóng)業(yè)專項資金績效審計的開展能否起到發(fā)現(xiàn)問題、解決問題、提高效益的作用以及如何最大限度地提高項目投入資金的投入產(chǎn)出比,實現(xiàn)資金投入效果最大化,還需進一步探討。農(nóng)業(yè)專項資金績效審計實踐的發(fā)展需要理論支撐,對該問題的探討不僅能拓寬績效審計在事關(guān)經(jīng)濟發(fā)展全局的基礎(chǔ)性、公益性領(lǐng)域的應用,還能為農(nóng)業(yè)專項資金績效審計實踐提供進一步的理論支持和實踐向?qū)�。本文參考了國�?nèi)外相關(guān)研究經(jīng)驗、成果,采用規(guī)范分析的方法,遵循理論聯(lián)系實踐、普遍結(jié)合特殊的原則,首先闡述了農(nóng)業(yè)專項資金、績效審計的概念及特點,并對農(nóng)業(yè)專項資金績效審計的目標、特點及實施必要性進行了論述;其次,以相關(guān)政策、指南及實踐為基礎(chǔ),探討了我國農(nóng)業(yè)專項資金績效審計在實際操作過程中各省、各地普遍存在的問題,并從制度、主體獨立性、隊伍素質(zhì)及績效評價標準四個方面剖析了我國農(nóng)業(yè)專項資金績效審計現(xiàn)有問題存在的原因;最后,本文從法規(guī)建設(shè)、工作方式、質(zhì)量控制、跟蹤審計、隊伍建設(shè)、結(jié)果應用五個方面,提出了一些貼近實際的、可操作性強的對策措施。研究表明,農(nóng)業(yè)專項資金績效審計理論和實踐的發(fā)展是個系統(tǒng)而長期的過程,需循序漸進�；谙嚓P(guān)基礎(chǔ)理論,結(jié)合農(nóng)業(yè)專項資金績效審計實踐,圍繞提出問題、分析問題、解決問題的思路,本文初步構(gòu)建了我國農(nóng)業(yè)專項資金績效審計理論框架。首先,農(nóng)業(yè)專項資金績效審計產(chǎn)生和發(fā)展的根本動因是雙層公共受托責任的存在,厘清政府、社會公眾和資金使用方三者的關(guān)系是績效審計順利開展的前提。其次,農(nóng)業(yè)專項資金績效審計的對象是農(nóng)業(yè)產(chǎn)業(yè)項目,區(qū)分不同類別資金開展績效審計是關(guān)鍵。
[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.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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