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民为邦本,谷为民命。在新发展阶段下,高标准农田建设作为一项农业重大投资的项目,是保障粮食安全和助力农业高质量发展的重要途径。中央和各级地方政府对“三农”问题的高度重视,随之也不断加大对高标准农田建设项目的资金投入力度,对项目建设的要求不断提高。审计机关对其开展绩效审计工作能够规范项目建设过程的投资行为,推动其进一步提升财政资金的使用效率和整个项目的内在管理水平。然而,我国如今在对政府投资项目开展绩效审计时,一些审计机关普遍存在评价指标尚不明确、可量化打分标准缺少等突出问题。在当前背景下,为助力农业高质量发展,构建一套科学合理的高标准农田建设项目绩效审计评价指标体系已是当务之急。

本文以B县高标准农田建设项目绩效审计指标体系构建的研究为主,首先对该项目的绩效审计评价的研究背景、目的及意义进行介绍,在对国内外该类项目以及公共投资项目的绩效审计相关研究现状进行研究,发现5E审计理论能够为该项目的绩效审计评价指标的构建提供思路。接着对相关理论基础和概念界定做了论述,基于绩效审计5E理论以及高质量发展理论,采用案例分析和问卷调查等方法,认真了解、调查分析B县高标准农田建设项目的审计基本情况及存在问题,构建一套涵盖经济性、效果性、效率性、环境性和公平性五个方面的评价指标体系。确定各项指标的权重并进行一致性检验。最后将该项目的具体数据应用到构建的体系中进行分析,运用模糊综合评价法对案例项目绩效审计评价的分值进行量化评级,得出绩效审计评价的总体得分。针对项目建设存在的不足,提出相应的改进建议,同时为该项目绩效审计工作的有效开展提供一些新的思路和方法。

The people are for the nation, and the grain for the people. In the new stage of development, high-standard farmland construction, as a major agricultural investment project, is an important way to ensure food security and promote the high-quality development of agriculture. The central government and local governments at all levels attach great importance to the "agriculture, rural areas and farmers" issues, and then continue to increase the investment in high-standard farmland construction projects, the requirements of project construction continue to improve.Audit institutions to carry out performance audit can standardize the investment behavior in the process of project construction, promote it to further improve the use efficiency of financial funds and the internal management level of the whole project. Nevertheless, in the performance audit of government investment projects in China, some audit institutions generally have some outstanding problems, such as unclear evaluation indexes and lack of quantifiable scoring standards. Under the current background, in order to promote the high-quality development of agriculture, it is urgent to construct a set of scientific and reasonable performance audit evaluation index system of high-standard farmland construction projects.

Based on the index system of performance audit B county high standard farmland construction project building research is given priority to, first of all, the project performance audit evaluation introduces the research background, This paper introduces the research background, purpose and significance of project performance audit evaluation, researches on performance audit of class projects and public investment projects at home and abroad, and finds that 5E audit theory is of great significance to the construction of project performance audit evaluation index. Then the related theoretical basis was discussed and the definition, based on the theory of performance audit 5E and high quality development theory, the methods of case analysis and questionnaire survey, understood earnestly, investigation, analysis B county high standard farmland basic situation and existing problems of construction project audit, build a set of economic, effect, efficiency, environment and equity refers to the five aspects of evaluation The system. Determine the weight of each index and consistency test. Finally, the specific data of the project are applied to the constructed system for analysis, and the fuzzy comprehensive evaluation method is used to quantify the score of the case project performance audit evaluation, and the overall score of the performance audit evaluation is obtained. In view of the shortcomings existing in the project construction, this paper puts forward corresponding improvement suggestions, which provides some new ideas and methods for the effective development of project performance audit.