Pay attention to the performance audit of comprehensive agricultural development

At present, the comprehensive agricultural development projects in Qiemo County, Uygur Autonomous region are mainly divided into two categories: one is land management projects, including large-scale transformation of medium-and low-yield fields, comprehensive ecological management, and so on; the other is industrialization management projects. including large-scale planting of cash crops, ecological shelterbelt projects and so on. The audit of agricultural comprehensive development funds must deepen and expand the contents of economic and benefit audit on the basis of authenticity and compliance audit content, and establish the evaluation standard of performance audit of agricultural comprehensive development funds on this basis. Put the specific audit content into practice.

I. Why should the benefit evaluation of comprehensive agricultural development be introduced?

1. At present, the audit content of agricultural comprehensive development funds is narrow. The conventional audit of comprehensive agricultural development projects highlights the audit of the authenticity and legitimacy of the use and management of funds, but this practice of a single trial of funds makes it difficult to find mistakes in the decision-making of development projects. it is difficult to timely and effectively adjust the transfer of funds to more efficient projects and to promote the optimal allocation of funds, materials, labor services and other production factors as a whole. The best benefit of the development project is often the result of the combination of comprehensive means. This requires in-depth policy evaluation, decision-making review, management audit, direct economic benefit audit and ecological benefit and social benefit evaluation on the basis of conventional fund audit content. the poverty alleviation fund project carries on the fund, the quality, the benefit omni-directional audit evaluation, causes the examination project, the examination fund, the examination financial revenue and expenditure, the examination benefit four aspects combination, its content is more comprehensive, thus makes the audit evaluation more objective and accurate.

two。 The audit method of agricultural comprehensive development funds is too single. The audit of agricultural comprehensive development project mainly uses the conventional audit method of financial audit. With the development of social economy, people pay more attention to the efficiency of capital input and output, and the requirements for the breadth and depth of disclosure of information in audit reports are getting higher and higher. the commonly used financial audit is difficult to meet the requirements of economic and social development and performance audit. This requires us to introduce performance audit on the basis of financial audit, that is, on the basis of the technical methods of conventional financial audit, draw lessons from and introduce multi-disciplinary comprehensive knowledge, absorb the reasonable components of professional analysis in management consulting, and use investigation and various mathematical logic operations and statistical analysis techniques in the process of collection and evaluation, such as interview, investigation, basic data processing, sampling, factor analysis, logical analysis and so on. So that hidden in the use of funds outside the intuitive form of a variety of factors that affect the efficiency of funds, in order to strengthen comprehensive management and maximize the benefits of the development of special funds.

II. What are the contents of the performance audit evaluation of funds for comprehensive agricultural development?

1. The scientific and rational arrangement of funds for comprehensive agricultural development projects. We should pay attention to whether the investment of funds for comprehensive agricultural development is in line with consolidating and strengthening the basic position of agriculture in the national economy, effectively increasing farmers' income, and promoting the sustained, rapid and healthy development of agriculture and rural economy.

two。 The appropriateness of the capital structure of the comprehensive agricultural development project and the timeliness of the funds in place. Whether the proportion of paid capital investment is appropriate, whether there is the problem of increasing local financial resources or even unable to repay due to the excessive proportion of paid funds, whether there is the problem of increasing the burden on farmers and the lack of local support, resulting in low quality and insufficient number of projects.

3. The economy and effectiveness of the implementation of plans or agreements for comprehensive agricultural development projects. Whether the investment projects of comprehensive agricultural development fully implement the project legal person system, bidding system, project supervision system and project fund announcement (publicity) system; whether contract management is implemented in the implementation of tendering and bidding, and whether the real purpose of saving funds is achieved? whether the project supervision can achieve follow-up supervision and inspection to avoid loss and waste In the implementation of the project, there are problems such as whether to adjust the project construction site, construction unit, construction content, construction scale, etc.; whether it is over-planned, over-standard, over-area, over-budget, random unplanned projects, and so on.

4. The operation and effectiveness of the comprehensive agricultural development project after completion. After the completion of the comprehensive agricultural development project, pay attention to whether the project management department will organize inspection and acceptance in accordance with the provisions of project construction standards, project plan approval, fund allocation documents, project design and construction contracts and relevant national documents; after acceptance, whether to implement the main body of management and protection, go through the procedures for the transfer of property rights to ensure long-term benefits; whether the economic and social benefits brought by the completion of the project achieve the desired results.