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With the rapid development of economy and society, and the society as a whole is becoming more democratization, public and cultural qualities gradually improve democracy growing awareness, more and more high quality requirements of fair justice and efficiency of government services, also asked to participate in the supervision and evaluation of the government. In this context, the performance audit emerged as one of the most important way of Government Performance Evaluation. Consider the inefficiency of government action and government management by the Government Performance Audit results good or bad, thus contributing to the improvement of the quality of government services and a good social image of the shape and guide the view of achievements of the government and the direction of optimal allocation of public resources. China's Government Performance Audit in its infancy stage, the performance evaluation mechanism for all levels of government organizations are yet to be established. In addition, the theoretical circles its degree of attention not enough research on the theory of government performance audit also appear to be lagging behind and weaknesses. Theorists of the Government Performance Audit of the lack of research and lag, not only restricted the development of the Government Performance Audit practice, but also to a large extent influence our government to the realization of the democratic, efficient, transparent, Responsible Government into this great goal. To this end, we should be based on China's economic and social development of the actual initiative to adapt to the modern trends of the audit, continuous innovation, research to establish the specification, the system of government performance audit system, carried out in the Government Performance Audit beneficial exploration and practice. (1) of this study the contents of the pig breeding industry is a pillar industry in China's livestock, directly affect the normal operation of the national economy and the material standard of living of the majority of the people. Pork prices rose sharply in 2007, pulling the full price to rise, causing widespread concern in society. In order to stabilize the price of pork, to ensure the effective supply of the pork market, to reduce pork market supply and demand equilibrium pressure, mobilize pig farmers farming initiative to accelerate the development of animal husbandry and standardization of large-scale farming, the country in 2007-2008 have been put forward six pig breeding industry subsidies. The six subsidy funds are: the standardized scale pig farming subsidies, fan sows subsidies can be complicated the sow insurance subsidies, pig breeding and pig introduction subsidies, the the Livestock Health Inspection and Quarantine subsidies and pig large county incentive funds transferred out subsidies. The six pig industry subsidies directly led to the pig breeding industry has experienced ups and downs of a fluctuation in the three years from 2006 to 2008. Six subsidy funds invested in Wanzhou District, allocation, management and use of the main line of investigation and analysis by the 30 years of slaughter in the scale of more than 300 farms, graduate pig farming subsidy funds how the effects of policies and positive role to play, and reveals the problems and vulnerabilities discovered in the course of the investigation, in-depth analysis of the reasons put forward to strengthen the perfect the system of subsidies with targeted suggestions for improving our hope for future policy formulation and implementation play a certain role in the reference. (2) The purpose of this research purpose of this thesis is the pig breeding industry in Wanzhou District government funding subsidies for the case, try to build animal husbandry government funds to subsidize the performance evaluation index system, the field of financial subsidies for the Chinese government to provide a new Perspective: to provide useful information for government decision-makers, motivate and help government decision makers to better decision-making and effective management. 1) constructed starting from the Government Performance Audit Evaluation Index System, the establishment of a government subsidies performance audit evaluation index system suitable for animal husbandry, and to determine the performance audit evaluation criteria, and performance audit of index weight can learn, as the future animal husbandry performance audit of government subsidies to fund technical reference. 2) the results achieved by the objective evaluation of subsidy funds to improve the allocation of subsidies, management and use of the process, to reveal the problems and loopholes in the process of policy implementation, and in-depth analysis of the reasons put forward have targeted the strengthening of the perfect system of subsidies improvements and recommendations and improve the subsidy system, the effects of policies to promote implementation of the policy of state subsidies, and play an effective subsidy funds, improve the efficiency in the use of subsidy funds. (3) The research method this paper from the process of research, collect data, and the data to the processing and finishing, concluded, using a variety of research methods. Data collection, research process, mainly using the survey method, to seek the views of the law, visited the survey method. Processing and finishing process, using comparative analysis, ratio analysis, scatter plot analysis, chi-square test method, regression analysis, time series analysis, and expert advice. (4) the intent of the policies adopted by the central authorities of the conclusions of this study, mainly in order to support the development of animal husbandry, and fully mobilize the enthusiasm of scale farmers, to accelerate the transformation of the way of animal husbandry, livestock improvement overall production capacity, promote livestock breeding to scale, standardization, industrialization direction to improve livestock quality. As can be seen from the above analysis, the pig industry subsidy funds effectively attract parties of funds into the pig industry, large-scale pig farming presents a momentum of rapid development, promote the rapid increase in scale rate. Introduction of subsidies to promote the rapid development of the city's hog production, protect the pork market supply and increase farmers' income has played an important role, so that the number of pigs to slaughter herds substantial growth, pig, piglet prices continue to fall, an adequate supply of products derived from pigs, completely changed The situation in the pork supply is tight. At the same time, the recovery of pig production development, promote the increase in the income of farming households. The central purpose of the policy basic has reached a significant effect of subsidy funds. (5) the theoretical value and practical significance of this research significance in the following two aspects: 1) in favor of the establishment of the Government Performance Audit theoretical framework. Government Performance Audit practice requires theoretical support. At present, the Chinese government performance audit is in the preliminary stage of exploration, the majority of auditors for why the Government Performance Audit to be carried out, the scope and content of the Government Performance Audit What other issues have not formed a clear, unified understanding. If these problems are not resolved, is bound to affect the development of China's Government Performance Audit, therefore, an urgent need for theoretical research and clear. This article is for the relevant government performance audit study, in line with China's national conditions conducive to the establishment of effective guidance to the Government Performance Audit theoretical framework of the audit practice. 2) is conducive to promoting government performance audit practice. Foreign mature approach and experience in the practice of the Government Performance Audit. While some audit institutions in government performance audit practice active pilot, but overall, in audit our unique environment, what should be how to carry out the Government Performance Audit, still ongoing facing the Government Performance Audit The most realistic problems. On this issue, in addition to the need to be explained in theory, from the operational level research, provides operational guidance for the Government Performance Audit Practice. Strengthen government performance audit, our democratic political level increased dramatically, to further implement the accountability system, the government is more transparent, more credibility; able to continue to improve the efficiency of government management, management capacity increasing to achieve the performance of public administration , people are more satisfied, more harmonious society. Modernize our government audits, improve the effectiveness of public spending, building efficient Responsible Government has a very important significance.
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