The Research About Special Funds Auditing On New Energy Vehicles Subsidies In The Case Of GEMSEA

Since Chinese reforming and opening up,such problems as shortage of resources and environmental pollution arise with high-speed development of economy.In order to build a green China,realize the great rejuvenation of the Chinese nation,and sustainable development,the Chinese government adheres to the resource saving and environmental protection basic national policy,attaches great importance to the research and development of new energy and to increase the construction of ecological civilization to equal to political construction,economic construction and cultural construction.For the development of new energy industry,the national development and reform commission,ministry of finance,ministry of science and technology of 23 ministries and commissions such as held on March 16,2015 for the development of strategic emerging industry joint inter-ministerial meeting explicitly pointed out that,in the new energy industry,energy conservation and environmental protection industry,new energy automotive industry and so on seven big industry has become the key to cultivate strategic emerging industry in China.Countries to increase financial capital investment in these industries,the tax,the respect such as subsidies to support new energy industry,the development of new energy vehicles industry.Along with our country special financial funding and a growing amount of some areas appeared less encouraging news: the fingerprint of agricultural special funds,new energy vehicles malicious diddle subsidies and a series of problems,thus to audit of special funds,appear particularly important.Subsidies for new energy vehicles special funds audit,not only can into the new energy capital supervision over the implementation of the auto industry,to promote the adjustment of energy structure,speed up the transformation of scientific and technological achievements,enhance independent innovation ability and promote sound and rapid economic development also has the effect that cannot replace,and can extend the field of finance special funds audit research in China.In this paper,based on the principal-agent theory and the sustainable development of new energy subsidies for special funds for feasibility analysis,combing the literature and reference to other special funds audit theory research.,new energy vehicles subsidies in the most typical GEMSEA,for example,first of all,according to the situation of new energy vehicles subsidies for special funds management and audit targets,audit contents and audit of the target enterprise,in view of the problem that the audit found in the new energy car subsidy system construction,the imperfect aspects such as the special audit and found that all the problems;Secondly,on the basis of the above conclusion,analysis of new energy vehicles subsidies for special funds management existence question,and then trying to build a set of contains access supervision,audit,things later tracking mechanism,suggest that the new energy vehicles subsidy application,allocated,and use the link to join the audit.Finally,the audit plan and audit organization form and method of work put forward the perfect Suggestions,such as: from the special funds of all of the capital chain link to carry out the audit,more targeted training and strengthening the audit development and allocation of resources,focus on a variety of audit methods.Hope that can be carried out after the similar special funds audit for reference.