会计学院知识库

Land is a particularly important category of natural resources in China, which is relevant to the survival of more than 1 billion people. The exploitation of mineral resources is a necessary condition for economic development, but at the same time, it has caused serious damage to our land resources in China, which makes the land reserve resources decrease continuously, and also makes it increasingly difficult to realize the balance of land occupation and replenishment. Therefore, land consolidation, especially in mining areas, is facing with serious challenge, and it is very significant to ensure a certain quantity and quality of land resources. It is noted in the new land regulation plan that the focus of the work is transferred to the comprehensive governance form of "mountain, water, forest, farmland, lake, grass and life community ", which reflects its comprehensive function. Shanxi Province adheres to the policy of "developing in the process of protection and protecting in the process of development", steadily promotes land renovation work，with emphasis on projects such as land protection and restoration and management in mining areas. The 13th Five-Year Plan mentions the audit of public funds should be vigorously promoted. In China, most land consolidation projects are invested and constructed by the government, not for the purpose of profit, which determines that a performance audit is an effective supervision method in the process of land consolidation project construction management. However, it is difficult to determine the land regulation project comprehensively and objectively because it has not been formed yet, which has certain theoretical and practical significance for the performance audit evaluation of land remediation projects in this paper.

A Case Study of Land Renovation Project in X County of Shanxi Province, in the research, combing with relevant literature, combining the basic situation of County X and the characteristics of the land improvement project, this paper analyzes the implementation of the land regulation project in X county and the present situation of the performance audit work, and points out the existing problems in the performance audit and evaluation of the land consolidation project in X county. On this basis, this article to sustainable development, public fiduciary responsibility and economy performance audit "5E" as theoretical basis, combined with scientific, comprehensive and practical features of the balanced scorecard, to construct the performance audit evaluation index system of land regulation project, 20 refining indicators, specific segment four dimensions and their empowerment. After that, this paper collated and collected the relevant data of the land consolidation project in X county in 2019, applied the constructed system to the project of X County, and carried out an evaluation and analysis. In order to promote X county land regulation projects to play the greatest benefit. So as to promote the land consolidation project in X county to exert the maximum benefits. It is hoped that the research in this article can provide some reference significance for the current performance audit evaluation of land consolidation projects, and also provide a certain preference for the performance audit and evaluation of land regulation projects in other areas.