A Research On The Benefits Audit Of Agricultural Special Funds

Agricultural Special Funds include budgetary agricultural special expenses, extra-budgetary agricultural special funds, agricultural special credit of policy and the funds of foreign investment on agricultural project. The audit of agricultural special funds defines as the audit office carries out the audit and supervision on the authenticity, legality and benefits of income and expenses of agricultural special funds. In recent years, with the reinforcement of the audit of agricultural special funds, the problems of discipline violation during the use of expenses become less and less. One point-what is the result of the economic and social benefits after each fund is used-is becoming a hot issue focused by leaders of all levels and the common people. Therefore, besides the authenticity and legality, the office should go deep into the audit of benefits. In our opinion, the following work should be done seriously about the audit of agricultural special funds:We should begin with the following two aspects; one is that a scientific system of criteria should be set up. The other is that scientific levels of benefits should be defined. According to the present situation, it is very hard to define the criteria and benefits levels of some projects only by the auditors because their knowledge is unsatisfactory with benefits audit. In this circumstance, not only can we train the auditors to improve their quality, we can also invite the professionals to join in the evaluation of some projects. In this way, the evaluation of project implement can be made objective from different perspectives. Furthermore, the audit of special funds can reach the expected goal.The next step is to grasp the main point and recognize three relations in the benefits audit.一,The audit of finance, assignment and benefits should be done well. The audit of finance and assignment is the foundation premise. The expansion from the audit of finance to the audit of economic benefits and intra-control policy is the expansion of the audit of agriculture. It is the result of the reinforcement, improvement, exacerbation and elevation of agricultural audit. In addition, it is the sign of the new level of agricultural audit.二,Economy, society and ecology should be evaluated completely. Economic benefits reflect the relationship among output value, cost, benefits and taxation, which are determined by the strength of integrated economy. Social benefits refer to the economic benefits of a whole country, which means the economic benefits gained by all the economic activities in the society. It reflects the degree of satisfaction with social needs and social contribution. Ecological benefits may be defined as the sustenance and improvement of environment. The ecology should be balanced. The agricultural resources should be utilized reasonably and thoroughly. The final purpose is to reach the aim of productive, qualitative and effective agriculture. In the process of audit, the benefits of economy, society and ecology should be taken into consideration wholly. The evaluation should be carried out on target projects about their economic activities, the expense of the funds, the potential factors, as well as the plans, accountings, audit, business and technology materials, which is also based on the principle of combination between macro and micro, parts and entirety, short term and long term, ecology and production, quantity and quality. The function of "audit, help and improve" is played completely in order to make the management better and make the benefits higher.三,Recognize the relationship between benefits audit and other audits. The first one is the relationship between benefits audit and income and expenses audit. Income and expenses audit could control the expansion of negative aspects in the social economic development. At the same time, benefits audit could promote the function of positive aspects in the social economic development. Actually speaking, benefits audit is the extension of income and expenses audit. The second one is the relationship between benefits audit and agricultural funds audit. The extension from agricultural funds audit to benefits audit refers to the supervision and evaluation on the quality of fund benefits and effective aspects, which is based on the authenticity and legality of agricultural funds including incomes and expenses. The focus is on the utilization of the funds. The third one is the relationship between the key point and the general point in audit. As a high-level and broadly-effective audit, benefits audit commands the auditors to have a high understanding of policy, high quality of profession, and comprehensive knowledge. In the process of audit, we should analyze the benefit-effective factors with a certain focus step by step. With the accordance of this, some constructive suggestions should be proposed. These suggestions should be objective, appropriate, and practical with nothing useless.