乡村振兴背景下的涉农资金绩效审计研究

Performance Audit of Agriculture-related Funds in View of Rural Revitalization

农业是我国经济发展的基础,农村经济建设是我国经济工作的重心。近年来,为振兴我国农村经济发展,不断为三农领域注入财政资金,政府越来越重视乡村振兴背景下的涉农资金绩效审计。涉农资金与我国农民和农村区域的发展息息相关,对涉农资金运用效果、利用效率及公平性的评估至关重要。针对当前涉农资金的发展现状及特有属性,依据政府公开数据资料,总结当前涉农资金绩效审计中的问题与发展困境,并通过提高涉农资金绩效审计的规范性与专业性,不断加大对资金的管理监督力度,完善涉农资金绩效审计体系,从而提高涉农资金的利用效率和公平性,加快解决我国“三农”问题,帮助我国农村地区人民早日实现彻底脱贫的目标。

Agriculture is the foundation of China’s economy with rural economic construction as its focus.To revitalize China’s rural economy and inject financial funds into the field of agriculture,rural areas and farmers,the government has paid attention to the performance audit of agriculture-related funds in view of rural revitalization.Agriculture-related funds are related to the development of farmers and rural areas in China,and it is vital to evaluate the effect,efficiency and fairness of the use of agriculture-related funds.In view of the current development status quo of agricultural capital and unique attributes,according to government data,we summarize the problems in current agricultural funds performance audit by improving the agricultural fund performance audit of the standardization and specialization,increasing scrutiny in the management of funds,improving the agricultural funds performance audit system to improve the efficiency and fairness of agricultural capital,speed up the solve the problem of“agriculture,rural areas and farmers”,to help rural people achieve the goal of completely out of poverty.