Research On Financial Audit Of Agriculture-related Special Funds In Jilin Province

Agriculture-related Special Funds originates widely, especially those fiscal fundsfrom central and local government accounts for the very great proportion, whichspread to very wide aspects, and the violation of the regulation of the fundmanagement is becoming more and more serious, so whether fund is truly and suitablyused or not is the first thing that audit department must pay attention to and take thesupervision. So, having research on the theoretic and realistic necessity ofAgriculture-related special funds financial auditing, and analyzing the methods toenhance capability of auditors to supervise the violation of the regulation have deeptheoretic and realistic significance.This thesis is concentrating on financial auditing of Agriculture comprehensivedevelopment fiscal funds and anti-poverty fiscal funds. Which begins with theory basisof Agriculture-related special funds financial auditing, after that, through survey andvisits of some related key counties of Hunan province, we points out some seriousproblem in management of Agriculture comprehensive development and anti-povertyfiscal funds, which leads to the necessity of financial auditing. Secondly, the thesisanalyses present financial auditing problem of Agriculture comprehensive developmentand anti-poverty fiscal funds, the problem includes that the approach is inefficient, themethodology is not comprehensive, the punishment is not strictly implemented, theextent of opening the auditing results is low. The paper try to find out the reason ofthese problem and takes steps to resolve these problem, such as project leaderappointed audit system, full auditing, perfect Disciplinary system and notice system.Finally, the paper points out that auditors should work with other related government toperfect management regulation of the fund, make full use of government financialauditing, in order to supervise and use Agriculture-related special funds efficiently.