Research On The Audit Of Agricultural Special Fund In The Development Of County Economy

Agricultural abundance is the foundation of stability, the rich peasants, rural stability is social security. The main body of the county economy is "three rural" economy, most of our county economy presents the characteristics of rural economy. With the development of economy and the attention of the central government, the types and amount of funds for agricultural development are increasing year by year, and the basic audit departments have also increased the intensity of agricultural special funds audit.. The paper studied the problems existing in the county government audit of special agriculture funds and aims to from basic research, enrich the domestic audit of special agriculture funds of research materials, explore can be used to improve China’s county government audit of special agriculture funds problems on the right, the county level of agricultural special funds management level to improve a new level.The county economic development in audit of special agriculture funds in the title, based on China’s county government audit of special agriculture funds situation, make full use of the research results of domestic and international relevant theory, using theoretical analysis and empirical studies, induction and deduction and other methods, combined with the author’s practice in basic agricultural special funds audit work, on audit of special agriculture funds service county economy development present situation and the reasons are analyzed, and puts forward the suggestions to solve these problems.This article refers to the latest data, through a large number of examples to illustrate the problems existing in the county government audit of special agriculture funds, and puts forward a series of reasonable, with the countermeasure and the suggestion. This paper is divided into five parts.. The first part is the introduction, the research background, the research significance, the literature review, the structure and the content and the innovation. In the second part, the definition of audit, agriculture and county economy, and the relationship between the agricultural special fund audit and the county economic development are analyzed.. The third part from the audit of special agriculture funds status of fund management cross departmental functions, misappropriated funds, performance audit is not enough; from the imperfect legal system of audit, audit of special agriculture funds and economic responsibility audit, performance audit combining degree is not deep, the trial structure transparency issues, personnel structure is not reasonable factors were cause analysis. The fourth part is to improve the legal system, expand the audit content, and increase the audit results, and deepen the audit personnel training system to improve the views of these aspects. The fifth part is the conclusion and Prospect of the research.