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2022年，党的二十大报告指出要全方位推进乡村振兴、坚持农业农村优先发展。乡村振兴是民族复兴的前提和基础，乡村振兴战略以产业振兴为基点，通过产业振兴推动乡村地区经济发展。乡村旅游作为产业振兴中的重要环节，是促进居民消费扩大升级，释放农村活力、助力乡村振兴的有效途径与必然选择。近年来，我国高度重视乡村旅游发展，对乡村旅游专项资金的投入逐年增加，如何对该类专项资金进行评价成为政府监督管理研究的重要课题。而乡村旅游发展专项资金绩效审计作为连接乡村旅游专项资金拨付使用、乡村旅游政策实施与乡村振兴之间的纽带，是监督资金使用全过程，保证政策实施的关键步骤，能够为乡村振兴战略的实现发挥重大作用。

在上述背景的基础上，本文以L市乡村旅游发展专项资金绩效审计为研究对象，在阅读分析大量文献以后，阐述L市乡村旅游发展基本情况以及其专项资金绩效审计评价现状，对L市在绩效审计评价工作中存在的问题进行了剖析，建议亟需构建专项资金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“5E”审计理论和公共财政理论，确定了乡村旅游发展专项资金绩效审计评价的定性、定量指标，用层次分析法构建出了一套乡村旅游发展专项资金绩效审计的评价指标体系，然后对所构建的各个指标权重进行赋值；最后，将所建立的指标体系结合搜集到的L市乡村旅游专项资金绩效审计现状信息及数据进行应用并评价。研究结果反映，L市乡村旅游发展专项资金绩效情况良好，并在此基础上，提出了适当的改进意见。期望通过研究分析，可以为目前对乡村旅游专项资金进行的绩效审计提供一些参考，保障我国乡村振兴战略的有效实施。

In 2022, the report to the Party's 20th National Congress called for all-round rural revitalization and prioritizing agricultural and rural development. Rural revitalization is the premise and basis of national rejuvenation. Rural revitalization strategy takes industrial revitalization as the base point to promote economic development of rural areas through industrial revitalization. As an important link in industrial revitalization, rural tourism is an effective way and inevitable choice to promote the expansion and upgrading of residents' consumption, release rural vitality and help rural revitalization. In recent years, the development of rural tourism is highly valued and the investment of the special funds of rural tourism is increasing year by year. How to evaluate the special funds of rural tourism is an important subject in the study of government supervision and management. The performance audit of the special fund for rural tourism development, as the link between the allocation and use of the special fund for rural tourism, the implementation of the rural tourism policy and the rural revitalization, is a key step to supervise the whole process of the use of funds and ensure the implementation of the policy, and can play a significant role in the realization of the rural revitalization strategy.

On the basis of the above background, this paper takes the performance audit of the special fund for rural tourism development in L City as the research object. After reading and analyzing a large number of literatures, this paper expounds the basic situation of the development of rural tourism in L City and the current situation of the performance audit evaluation of the special fund, and analyzes the problems existing in the performance audit evaluation of L City. It is suggested that it is urgent to construct the performance audit evaluation index system of special funds; Next, using the evaluation elements of "5E" audit, combined with the "5E" audit theory and the public finance theory, the qualitative and quantitative indicators of the performance audit evaluation of the special fund for rural tourism development were determined, and a set of evaluation index system of the performance audit of the special fund for rural tourism development was constructed with the analytic hierarchy process, and then the weights of each index were assigned. Finally, the established index system is applied and evaluated by combining the information and data collected from the performance audit of L City's rural tourism special fund. The research results show that L city rural tourism development special fund performance is good, and on this basis, put forward appropriate improvement suggestions. It is expected that the research and analysis can provide some reference for the current performance audit of the special fund of rural tourism and guarantee the effective implementation of our rural revitalization strategy.