会计学院知识库

农业、农村和农民问题自古以来就被视为国家经济、民生和社会稳定的重要

基石。习近平总书记在 2020 年中央农村工作会议上引用古语“务农重本，国之

大纲”，强调了农业在国家发展中的根本地位。在新发展阶段，高标准农田建设

项目是农业投资中的关键任务，是保证粮食安全及推动农业实现高质量发展的必

要环节。审计部门通过实施绩效审计能对项目建设全过程资金运用的合规性进行

监督，提高项目管理的效率和质量。然而，目前理论界在高标准农田建设项目审

计方面缺乏全面、系统的研究，对其经济效益、社会效益以及被审计单位政策执

行情况难以进行客观评价。因此，亟需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。

基于此，本文首先对高标准农田建设项目绩效审计的研究背景、目的及意义

进行详细介绍。通过梳理相关文献后，对国内外农田建设项目的绩效审计研究现

状进行了综述，指出当前我国该项目审计评价工作中存在的问题。然后对相关概

念进行界定，介绍 S 县区域现状并对其高标准农田建设项目审计工作的现状及

存在的问题进行深入分析。以 5E 理论、国家治理理论、公共受托责任理论为基

础，采用案例分析法和问卷调查法等构建一套涵盖经济性、效率性、效果性、公

平性和环境性五个方面的高标准农田建设项目绩效审计评价指标体系，并基于层

次分析法确定各指标对应的权重。通过对案例项目的各项评价指标进行量化评级，

得出了该项目的绩效审计综合评价得分。同时，基于评价得分结果对 S 县高标准

农田建设项目从五个方面提出针对性的改进建议。最后，针对该评价指标体系的

应用从审计角度提出具体的绩效审计质量保障措施。

Agriculture, rural areas, and farmers' welfare have long been pillars 

of the nation's economy and social stability. General Secretary Xi Jinping 

underscored the pivotal role of agriculture in national development at the 

2020 Central Rural Work Conference. In the new development stage, 

constructing high-standard farmland is crucial for ensuring food security 

and fostering high-quality agricultural development. However, there's a 

lack of comprehensive research on auditing these projects, hindering 

objective evaluation of their economic and social impacts. Hence, there's 

an urgent need to establish a scientifically sound performance audit system 

for high-standard farmland construction projects.

This thesis begins by introducing the research background, objectives, 

and significance of performance audits for high-standard farmland 

construction projects. It reviews relevant literature and highlights the 

current issues in China's audit evaluations of such projects. Defining key 

concepts, it deeply analyzes the current situation and problems in the audit 

work of high-standard farmland construction projects in S County. 

Drawing on theories like the 5E theory and employing methods like case 

analysis and questionnaires, it constructs a comprehensive evaluation 

indicator system covering economic, efficiency, effectiveness, fairness,and environmental aspects. Using the Analytic Hierarchy Process, it 

determines the weights for each indicator. Quantitatively rating the 

evaluation indicators, it derives a comprehensive performance audit 

evaluation score for the project. Based on these results, targeted 

improvement suggestions are provided for high-standard farmland 

construction projects in S County. Finally, specific assurance measures are 

proposed for the application of this evaluation indicator system from an 

audit perspective.