Research On The Application Of Risk Oriented Audit In The Special Funds Audit Of The Compulsory Education In Cities And Towns

With the rapid development of social economy,the Party Central to China pays more attention to the future development of education in our country.In recent years,the government issued several special policies of compulsory education,such as "Two Exemptions and One Subsidy" Policy,which could give aid to the education in poor areas and the remote mountain provinces.Moreover,the policies also could reduce the gap between rich and poor,balance the development of education in the different areas.However,notices issued by the audit department in recent years shows that audit survey of 54 counties in one-year funding for rural compulsory education found that parts of the existence of one side to implement the "two exemptions and one subsidy" policy,while all kinds of names to charges.The vast majority of surveyed towns have found the phenomenon of illegal misappropriation of funds.From the beginning of 2000,the government focuses on providing subsidies for special education while the government audits the most of the items by traditional auditing mode.The mode requires original voucher and transaction-based auditing to spot trouble.However,in most cases the mode could only find the wrong items rather than corruption in audited companies.Therefore,this article introduces the modern risk-oriented audit,which pays attention to understand the environment of the audited companies,analyses the underlying area and degree of risk.The mode would centralize audit source to make the system more effective.The modern risk-oriented audit introduced in the expenditure audit of special government items.The action not only uncovers and avoids the losses of the country's finance due to management problems,but also make it easier to expose the colluding and corruption in audited companies.In this paper,the first chapter is the introduction,this part focuses on the research background and significance.Moreover,the related published literature are reviewed and recapitulated.Investigating the writings of the professional relating to this aspect and classifying them in order to produce the methodology and structure of the dissertation.The second chapter is the theoretical basis of this paper,including the concept and content of the special funds of urban compulsory education,the concept of modern risk oriented audit model and its unique characteristics.In the third chapter,according to the basic national conditions,the current situation and characteristics of the special funds for compulsory education in the province.The fourth chapter is the case analysis,based on B city school of investigation and study,knowing the teaching special funds audit process and the overall situation in the meaning of the school,and mining and produce all kinds of problems exist in the original mode.The fifth chapter is the useful advice of cases.This part would discuss the problem from three perspectives: supervising,technology and budget.The article summarizes and analyzes the cases to identify problems of local effectiveness auditing and their solutions to make it more systematic and theoretical.The sixth chapter is the conclusion,which contains the main research results of the dissertation.There is more public resources controlled by the government,China follows in steps of developed countries all over the world,the Supreme Audit Institution of China has placed great importance on opposing corruptness,reducing fraud and boosting reasonable systematic management.It is also the destination of introducing the modern risk-oriented audit for auditing the special funding for compulsory education.