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我国三农问题依然是党和国家工作的重心，十四五规划明确指出:"坚持农业农村优先发展,全面推进乡村振兴,推进绿色发展,促进人与自然的和谐相处。在乡村振兴的发展过程中，农村厕所改造项目是非常重要的组成部分，并且对建设美丽乡村有积极促进作用，习总书记不断强调。农业的现代化发展速度不断增加，新农村的建设也需要深入推进，“厕所革命”是势在必行，让农村厕所卫生干净，让农民用的舒心。近年来国家对于农村地区厕所改造项目的投入资金不断加大，但农村厕所改造项目不是一时之功，需要根据具体情况，分区分类科学进行，同时对政府部门关于厕所改造项目的分配、整合和使用提出了更高的要求，而审计机关作为监督我国政府工作的重要机构，应当对政府关于农村厕所改造项目中资金管理和分配情况等工作进行审计，对农村厕所改造项目的建设效果进行绩效审计，充分发挥绩效审计在资金监管方面的经济性和效率性，以及相关项目建设的效果性。针对各地区情况不同，需要对我国不同地区农村厕所改造项目进行绩效审计评价指标体系的构建，不断丰富我国农村厕所改造项目的绩效指标。

本文以D县农村厕所改造项目绩效审计指标体系构建研究为主，在相关理论知识的基础上，比如公共受托和可持续发展等理论。借助于问卷和实例等方法，对D县农村改造项目的实施及绩效审计现状进行深入分析。首先，通过分析2018年至2020年D县农村厕所改造项目相关资金的使用情况和厕所建设情况，结合D县对农村厕所改造项目的绩效审计现状，指出D县农村厕所改造项目所存在的问题，包括评价指标构建不完善、审计内容存在局限、绩效观念的缺乏等；利用层次分析法对各个指标进行权重确认，将D县农村厕所改造项目相关的定量与定性数据带入到绩效审计评价指标体系中，得出总体评分，在此基础上，构建了以经济性、效果性、效率性以及生态性为维度的多层次绩效审计评价指标体系，然后用评价指标对D县农村厕所改造项目绩效审计进行测评；最后，从完善绩效审指标体系、强化后续审计监管、加强生态项目建设、提高相关人员工作能力等方面提出改进措施。本文的研究进一步丰富了我国农村厕所改造项目绩效审计指标体系的构建，推动了我国农村地区厕所改造项目的建设。

China's three rural issues are still the focus of the work of the party and the country. The 14th Five-Year Plan clearly states: "Adhering to the priority development of agriculture and rural areas, comprehensively promoting rural revitalization, promoting green development, and promoting harmonious coexistence between man and nature. In the development process of rural revitalization Among them, the rural toilet renovation project is a very important part, and it has a positive role in promoting the construction of beautiful villages, General Secretary Xi has constantly emphasized. The modernization of agriculture is increasing, and the construction of new rural areas also needs to be further promoted. "Toilet Revolution" It is imperative to make rural toilets clean and hygienic for farmers to use. In recent years, the state has continuously increased the investment in toilet renovation projects in rural areas, but rural toilet renovation projects are not a one-time success, and need to be divided according to specific conditions. The classification is carried out scientifically, and at the same time, it puts forward higher requirements for the allocation, integration and use of toilet renovation projects by government departments. As an important institution to supervise the work of the Chinese government, the audit agency should manage and allocate funds for the government's rural toilet renovation projects. Audit the construction effect of rural toilet renovation projects, give full play to the economy and efficiency of performance audit in fund supervision, and the effectiveness of related project construction. According to the different conditions of each region, it is necessary to conduct a performance audit on the construction effect of the rural toilet renovation project. The construction of performance audit evaluation index system for rural toilet renovation projects in different regions has continuously enriched the performance indicators of rural toilet renovation projects in China.

This article focuses on the construction of the performance audit index system of the rural toilet renovation project in D County. Through the introduction of the research significance and research background of the topic selected in this article, the current domestic and foreign research on the toilet renovation and public investment performance audit is drawn from The related concepts and related theories of the rural toilet renovation project are used as the theoretical basis of this article. The use of funds related to the rural toilet renovation project in D County from 2018 to 2020 and the construction of rural toilets in D County are used as the data basis, combined with D County's rural toilets The status of the performance audit of the renovation project, pointed out the problems in the performance audit of the rural toilet renovation project in D County, and further proposed the importance of constructing the performance audit index system of the rural toilet renovation project in D County, taking into account the specific conditions in the rural area of  D County, using qualitative and quantitative The combined method builds a multi-level performance audit rating indicator system with economy, effectiveness, efficiency, and ecology as dimensions, and uses the analytic hierarchy process to confirm the weight of each indicator, and quantitatively related to the rural toilet renovation project in County D Bringing qualitative data into the performance audit rating index system to obtain the overall score of the rural toilet renovation project in County D, pointing out the shortcomings of the rural toilet renovation project in County D, and in order to give full play to the performance audit evaluation index system. Improve the performance review indicator system, strengthen follow-up audit supervision, strengthen ecological project construction, and improve relevant people and work capabilities. The research in this article has played a positive role in enriching the construction of the performance audit index system of rural toilet renovation projects in China and the construction of toilet renovation projects in rural areas in my country.