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       “三农”问题一直是我国经济建设过程中需重点解决的问题，习近平总书记 在党的十九大报告中提出乡村振兴战略，就是要发展好农村经济、提高农民生活 水平，改善生活环境，建设美丽乡村。随着国家财政资金不断的对“三农”大力 投入，财政涉农资金涉及范围越来越广，资金投入项目类型越来越复杂，这就为 政府工作对财政涉农资金的整合、管理及使用提出了更高的要求。审计部门作为 国家政府工作的重要监督手段，应当对各项财政涉农资金的整合管理使用情况进 行绩效审计，对财政涉农资金项目的实施效果进行绩效评价，从而指出资金整合 管理使用过程中存在的问题并给出相应审计建议，达到提高财政涉农资金整合、 管理及使用效率的目的。要想客观准确的对财政涉农资金及涉农项目进行绩效审 计评价，就需要构建一套科学系统的财政涉农资金绩效审计评价指标体系，评价 指标的选取则是构建评价指标体系的关键部分。

       本文以财政涉农资金绩效审计评价指标体系为研究主题，首先，阐述了论文 研究背景和研究意义，通过梳理国内外财政涉农资金绩效审计和评价指标等研究， 从相关概念和基础理论出发，以 K 县财政涉农资金整合使用情况为研究对象，结 合 K 县财政涉农资金投入项目的发展概况及 K 县财政涉农资金绩效审计现状，指 出 K 县财政涉农资金绩效审计存在的问题，进而提出构建 K 县财政涉农资金绩效 审计评价指标体系的必要性；其次，依据影响 K 县财政涉农资金绩效评价的具体 因素，在绩效审计“5E”理论与合规性审计目标相结合的基础下，构建了适合于 K 县的财政涉农资金绩效审计评价指标体系，利用层次分析法确定各指标权重及 评价标准；最后，选取 K 县种植养殖产业增收项目为案例来进行实际应用，将搜 集获取的数据进行定量和定性指标计算，为项目总体情况打分，得出审计评价结 果，根据审计分析给出审计建议。研究结论表明该指标体系有助于提高 K 县财政 涉农资金统筹整合能力，提升涉农项目实施的绩效水平，也可为 K 县财政涉农资 金绩效审计工作提供一套可参考的评价指标体系，具有理论和实际的双重意义。

The issue of agriculture, rural areas and farmers has always been a major problem to be solved in the process of China's economic construction. General Secretary Xi Jinping put forward the strategy of Rural Revitalization in the nineteen major reports of the party, that is, we must develop the rural economy, raise the living standard of farmers, improve the living environment and build a beautiful countryside. With the continuous investment of national financial funds in agriculture, rural areas and farmers, the scope of financial investment in agriculture is more and more extensive, and the types of investment projects are more and more complex, which puts forward higher requirements for the integration, management and use of financial investment in agriculture. As an important means of supervision for the work of the national government, the audit department should conduct performance audit on the use of the integrated management of the financial funds related to agriculture, and evaluate the implementation effect of the financial funds related to agriculture, so as to point out the problems existing in the use of the integrated management of the funds and give corresponding audit suggestions, so as to improve the integration, management and use of the financial funds related to agriculture The purpose of efficiency. In order to objectively and accurately evaluate the performance audit of financial agriculture related funds and projects, we need to build a set of scientific and complete performance audit evaluation index system of financial agriculture related funds, and the selection of the index is the most important task in the construction of the evaluation index system. This paper focuses on the research topic of the performance audit evaluation index system of financial agriculture related funds. Firstly, it expounds the research background and significance of this paper. Based on the summary and reference of the performance audit research of financial agriculture related funds at home and abroad, starting from the relevant concepts and basic theories, it takes the integrated management and use of financial agriculture related funds in K County as the main research object, combining with the financial agriculture related funds in K county The general situation of the basic development of the financial investment project and the current situation of the performance audit of K county's financial agriculture related funds, points out the problems existing in the process of the performance audit of K county's financial agriculture related funds, and then puts forward the necessity of constructing the performance audit evaluation index system of K county's financial agriculture related funds; secondly, according to the specific factors affecting the performance evaluation of K county's financial agriculture related funds, in the performance audit "5E" theory and compliance Based on the combination of audit objectives, an evaluation index system 兰州财经大学硕士学位论文 K 县财政涉农资金绩效审计评价指标体系研究 of performance audit of financial agriculture related funds suitable for K county is constructed, and the weights and evaluation standards of each index are determined by AHP. Finally, the income increase project of planting and breeding industry in K county is selected as an example for practical application, and the collected data are calculated quantitatively and qualitatively to score the overall situation of the project Give audit evaluation results and audit recommendations according to audit analysis. The research conclusion shows that the index system is helpful to improve the overall integration ability of K county's financial agriculture related funds, improve the performance level of the implementation of agriculture related projects, and provide a set of referential evaluation index system for the performance audit of K county's financial agriculture related funds, which has both theoretical and practical significance.