Research Of Finance Expenditure Supporting Agriculture Special Fund Auditing

In recent years, the central and local government finance expenditure supporting agriculturespecial funds was increased year by year, however,because of finance expenditure supportingagriculture special funds input is points much, involve wide, period long, and in some regions,departments or units exist some problem, e.g. more or less lax in thought, system is not perfect,management is extensive and supervision is slack, these problems cause the loss of finance expendituresupporting agriculture special funds, restricting the financial funds use efficiency, make the finance forthe investment of finance supporting agriculture did not achieve the desired effect. Therefore, alongwith the strength increase in national finance support agriculture special fund payment, strengthenauditing supervision, improving the using efficiency of finance expenditure supporting agriculturespecial funds, have considerable realistic significance. Based on this, the author attempts to analyses theproblems in Zhejiang province Lin'an city finance expenditure supporting agriculture special funds auditof the status quo and audit problem, on the basis of how to strengthen the finance support agriculturespecial funds auditing for exploratory thinking.The research progress on financial support to agriculture special funds auditing problems, afterdefining finance support agriculture special fund and characteristics, based on theoretical analysis of thepublic finance theory, the principal-agent theory, the demand of auditing theory and so on, discussesthe necessity in finance support agriculture special fund auditing, through on-the-spot investigation andvisiting the financial support agriculture special fund audit department and the auditees, analyzed thecurrent situation of Lin'an city finance support agriculture special fund audit organization and personnelstructure, agricultural reform policy implementation audit analysis, agricultural infrastructureconstruction project audit analysis, rural finance support agriculture special fund managementdepartment audit analysis, announced the problem and its form of expression in Lin'an city financesupport agriculture special fund audit in the presence of financial funds for supporting agriculture layoutand project arrangement is not appropriate, project to build relevant government behavior is notstandardized, special agriculture economic entities management is not standardized, project financesupport agriculture special fund tracking supervision is ineffective, local finance support agriculturespecial funds are idle, paid financial special funds for supporting agriculture can not really used toproject, analyzed these problems of existence and reason, put forward to perfect finance supportagriculture special fund management policies and regulations, strengthen the financial supportagriculture special fund project audit, pay attention to finance support agriculture special fund projectwhole process audit, aggrandizement finance support agriculture special fund audit project management,improving finance support agriculture special funds auditing methods of strengthening the financesupport agriculture special funds auditing countermeasures and suggestions.