会计学院知识库

摘  要

水资源的有效配置与运用有利于我国经济社会的可持续发展，发展节水农业对缓解我国水资源供需矛盾意义重大。近年来，随着国家和各级地方政府对农业农村现代化建设工程的高度重视，农田水利设施建设方面的资金投入不断增加，其中主要包括农业高效节水灌溉项目，这使得如何对该类项目开展评价工作成为政府监管的重点研究课题。而绩效审计评价可以客观准确地监督各项公共投资项目的具体情况，指出项目资金运用过程中存在的问题以及项目管理部门工作的不足之处，以及时解决问题，并提高该类节水项目资金使用及运行管理效益。

已有的研究主要集中在高效节水灌溉工程的问题和对策研究、综合效益评价以及绩效评价方面，本文在此基础上主要研究该项目绩效审计评价指标的构建。在实践过程中，农业高效节水灌溉项目绩效审计评价指标如何构建及应用是整个节水灌溉项目绩效审计评价工作的重中之重。

基于此，本文以J市农业高效节水灌溉项目为例，首先介绍该项目绩效审计评价的研究背景、目的及意义，通过文献综述总结国内外关于该类农业水利建设项目的研究现状。其次，界定农业高效节水灌溉的相关概念并阐述相关理论，借助案例分析论述构建农业高效节水灌溉项目绩效审计评价指标的必要性，根据项目建设的预期目标以及绩效审计评价的逻辑框架所涵盖的相关性、经济性、效率性、效果性和可持续性这五个方面，为J市农业高效节水灌溉项目构建绩效审计评价指标，运用层次分析法确定各指标权重并进行一致性检验。最后，根据项目数据具体分析该项目绩效审计评价指标，并运用模糊综合判断法对案例项目绩效审计评价的分值进行量化并评级，得出该项目绩效审计评价结果，进而提出改进建议，为该类农业水利项目绩效审计评价工作的有效开展提供借鉴。

Abstract

The effective allocation and utilization of water resources is conducive to the sustainable development of Chinese economy and society, and the development of water-saving agriculture is of great significance to alleviate the contradiction between water resources supply and demand in China. In recent years, as the state and national and local governments at all levels attach great importance to agricultural and rural modernization projects, the capital investment in the construction of farmland water conservancy facilities is increasing, mainly including agricultural high-efficiency water-saving irrigation projects, which makes how to carry out evaluation of such projects become a key research subject of government supervision. Performance audit evaluation can objectively and accurately supervise the specific situation of various public investment projects, then points out the problems in the application of project funds and the deficiencies of the project management department, so as to solve the problems timely and improve the efficiency of the application of water-saving project funds and operation management.

Existing studies mainly focus on the problems and countermeasures of high-efficiency water-saving irrigation projects, comprehensive benefit evaluation and performance evaluation, this paper mainly studies the construction of performance audit evaluation indicators of the project. In practice, how to construct and apply the performance audit evaluation index of agricultural efficient water-saving irrigation project is the most important work of the whole water-saving irrigation project performance audit evaluation.

Based on former analysis, this paper takes the agricultural high-efficiency water-saving irrigation project in J City as an example, firstly introduces the research background, purpose and significance of the performance audit evaluation of the project， and summarizes the research status of this kind of agricultural water conservancy construction projects at home and abroad through literature review. Secondly, it defines the concept of efficient water-saving irrigation in agriculture and to expound the theory, and the necessity of constructing performance audit evaluation index of agricultural high-efficiency water-saving irrigation project is discussed by means of case analysis. According to the expected objectives of project construction and the five aspects of relevance, economy, efficiency, effectiveness and sustainability covered by the logical framework of performance audit, the performance audit evaluation index is constructed for the agricultural high-efficiency water-saving irrigation project for J City, and use analytic hierarchy process to determine the weight of each index and carry out consistency test. Finally, the performance audit evaluation index of the project is analyzed according to the related data. Then use the fuzzy comprehensive judgment method to quantify and grade the scores of the performance audit evaluation of the case project, and the results of the performance audit evaluation of the project are obtained. Further put forward improvement suggestions for the project, and provide reference for the effective implementation of the performance audit evaluation of such agricultural water conservancy projects.