会计学院知识库

      近年来，为贯彻落实我国大力实施的“乡村振兴”战略，农村公路建设作为乡村振兴的关键举措已经被列入全国各个地区的发展规划之中。2020年的中央一号文件指出，我国要进一步加大对农村公共基础设施建设的投入力度，加快各地区筹建“四好农村路”的工作。我国高度关注农村公路的发展状况，从“十一五”规划以来，对农村公路的建设给予了大量的资金支持。但是由于农村公路建设项目数量较多，具体建设工作较为复杂，在近几年的发展过程中，出现了例如管理不善，项目实施不到位的不良状况。这大大降低了政府对项目拨付资金的使用效益，影响了政府的管理水平。因此，有必要对农村公路建设项目实施科学有效的绩效审计，针对在项目建设过程中发现的问题及时调整改进，保证投入资金的有效使用。构建一套与之相适应的评价指标体系显得尤为重要。

      本文以C县农村公路建设项目为研究对象，在阅读分析了大量文献后，通过对C县农村公路建设项目概况以及对该项目的绩效审计状况，分析了在对该项目开展的绩效审计工作中存在的问题，提出了要迫切构建该项目的绩效审计评价指标体系。接下来，利用“5E”审计的评价要素，结合关键绩效指标理论和项目生命周期理论，在项目的整个建设时期选取了若干个与之相适应的具体指标，尝试运用层次分析法构建出一套适合C县农村公路建设项目绩效审计的评价体系。接着对已构建的各指标权重予以赋值，最后运用确定好的指标体系对C县农村公路建设项目进行综合评价，得出C县农村公路建设项目绩效情况良好的结论，并据此提出恰当的改进建议。希望本文的研究成果可以为目前国家开展的农村公路建设项目绩效审计工作提供一点支持，保障农村公共基础设施建设项目更有效地实施。

        In recent years, in order to carry out my country's aggressive "village revitalization" policy, rural road construction as a key measure for rural revitalization has been included in the development plans of all regions of the country. The No. 1 document of central government in 2020 pointed out that our country needs to speed up the construction of "four good rural roads". We must pay more special attention to the development of rural roads in our country.In recent years, rural road improvement programs have received a considerable amount of financial funding. Individual development activities, on the other hand, have been more difficult as a result of the vast number of road construction projects in rural areas, and regional disparities are significant; there has been an endless stream of bad management and project execution, which has significantly reduced the government's The usage efficiency of the funds allocated by the project affects the management level of the government. Therefore, it is necessary to evaluate and supervise the rural road construction project, adapt in a timely manner in response to problems, and strengthen the ability of government administration. The implementation of scientific and effective performance audits can just solve this problem.

        This research regard the rural road construction project in County C as the main object. It analyzes the performance audit work carried out on the project through the overview of the rural road construction project in County C. Next,I try my best utilizing the evaluation objectives of the "5E" audit, and integrating the central success measure theory with the project life cycle theory to construct appropriate specific indicators according to the five aspects. I attempt to build an assessment framework suitable for the performance audit of rural road construction projects in County C, and then I use the technical analytic hierarchy method to assign weights to the built indicators, and finally I use the decided indicator system to comprehensively analyze the rural road construction projects in County C. In the end, I come to the reasonable conclusions by the evaluation , and come up with a plethora of relevant ideas for promotion in a timely manner. I hope that the conclusions of this paper will assist with the performance auditing of rural road development projects and ensure that rural public infrastructure construction projects are executed more efficiently.