Research On The Project Process Of Financial Audit On Compensation In The Case Of Chalu

With the high-speed development of economy, accelerating the national urbanization process, Government requisition a large number of rural collective land to meet the needs of urban construction. Land requisition is a kind of behavior that State obtain other civil's land mandatorily with compensation for public purposes, in our country it mainly refers to collective land become into state-owned land for the needs of public interests and goverment give farmers the economic compensation. The incidence of crime is increased because Rural financial management is chaotic and the rural affairs is not in place and low quality farmers lack of legal concepts. In the process of detecting such cases in the economy, as instructional methods, scientific project management knowledge is a great help to the judiciary to carry out the work, collect conclusive evidence of the crime, accelerated the detection speed, recover the losses for our country and people as soon as possible.Project is series of unique, complex and interrelated activities. These activities had a clear objective or purpose, and must be given time, budget, resources limited, be completed according to specification. Project parameters include project scope, quality, cost, time and resources. Project management is a branch of management, refers to the use of specific project activities in the knowledge, skills, tools and methods, so the project can achieve orexceed the needs and expectations under the conditions of limited resources. Project management is successful in reaching some set of objectives and related activities (such as task) overall, including planning, scheduling and maintenance of the composition of the progress of project activities. Project management process has four steps: First, start-up projects, including the launching of, authorization start the appointment of project managers, project teams and set up; Second, projects, including the development of plans, scoping, allocation of human resources, developing a risk management plan,making the preparation of the budget table,determining the budget table , developing quality assurance program, determining the communication plan and procurement plan; the third step, implementation, tracking and control projects; fourth step, finishing projects, including the transfer of the assessment project, contract closeout and administrative closeout . Project financial management and process management is an important content, but relative to the general financial audit and process management, the case of financial audits and management has its unique position.The common of General financial management and financial management of the case is to check and verify the financial accounts and the operations of all the enterprises, institutions or individuals ,and accounting information ,plans, budgets, contracts, accounts, etc. as information carriers. But financial audit of the case is the audit of public security organs and the auditing and supervisory organs carefully checking the financial income and expenditure and operating conditions of parties and related units to find clues and evidence of committing crimes. The financial audit of the cases mainly aims to check the facts of crime, and have a clear target. General's financial audit is the internal audit and supervision of the financial accounts of enterprises and business activities, so as to avoid the situation of law and discipline violations occurred Internal.Process management including four areas which are process planning, implementation, monitoring (inspection) and improved (disposal), mainly for the quality control of each node among the business management, so as to achieve total quality management, improve production efficiency, reducing the cost of enterprises. In the case of the financial audit process, the judiciary can also use knowledge of process management, carry out the work based on the four aspects. To plan before the investigation, definitive investigation of the goals and means firstly; survey collected sufficient evidence as possible, sort out thought of the case; then on the evidence, arresting suspects and put forward for prosecution. The whole case can be used as a project, through the use of project management knowledge, the judiciary to find out the starting point from the financial aspects to find strong evidence to determine the facts of the crime.The financial audit of the cases play a crucial role in the case for detecting as soon as possible. In the following aspects: first, to verify audit trail and reporting of crime material, providing the basis for determining the file for investigation; second, provide clues and evidence for the public security organs discovered, exposed and proven crime. Through the financial audit, financial accounting information can be found from the clues and facts of the crime, and a record of criminal behavior as evidence of financial accounting information can be extracted to confirm and expose the crime; Third, to provide scientific conclusions for identifying the public security organs, fixing evidence for the lawsuit; Fourth, help to review the evidence, and dispose of the case correctly. In the investigation process of all economic cases, public security authorities review on the financial accounting reports, audit reports, verification report, the economy contracts and related instruments, card and other financial and accounting services related to accounting practices or financial information to judge, it's necessary to possess professional knowledge, and through a review of financial management information to identify whether are the scientific, objective and real enough to be used as evidence ,for helping the correct handling of cases in a timely manner.Based on the background of the rural land compensation ,this article study the financial audit process in the rural land compensation case of Chalu village, In the case , detailed analysis of the process firstly, and then lists the key point and the link, and put forward several principles of audit, summarized the audit.The first chapter introduce the content of the land expropriation compensation and the progress of the case, readers are able to have a general understanding about some related concepts and facts of case. The second chapter describe the content of the financial audit in the case and the differences between the financial audit in the case and general financial audit, and highlight characteristics of a specific target in the financial audit cases. As an important part of this article, the third chapter conduct a detailed analysis of this case on financial audit process, and use the process management theory and judicial accounting technology combining with reality to analysis the important time and the key point in the audit process. The fourth chapter evaluate the financial audit process of the case, and summarize the principle in the trial and the main reason for the successful.As an link of the economic case investigation, the financial audit work is important step in the process of investigation and evidence collection and conviction.Using management knowledge and Judicial accounting technology in the review process, Judicial organs can accelerate the economic case detection rate and improve handling efficiency. Judicial organs should not only detailed investigate the case, but also pay more attention to the work after the case, to summarize the existing problems and investigation method in the process.The feasible method and procedure through the analysis provide referential method and examples for the similar case detection in the future, and provides important data and valuable experience for the case of the financial audit.