Research On Audit Of The Funds To Benefit Farmers In County-Level Finance In China

The party and the government have always attached great importance to the "three rural issues"."13th Five-Year plan" pointed out: "we should adhere to solve the" three rural issues"as the priority among priorities of the party's work,increasing farmers policy efforts;scientific planning,local conditions,seize the key,improve the accuracy,effectiveness,persistent poverty alleviation.We should improve the policy of benefiting farmers,and increase the efficiency of the agricultural support protection.As countries increasing its investment,and project type more and more complex,money is becoming more and more wide range of aspects,this is for the government guidance,management and use of funding of corresponding higher requirements are put forward.While the benefits of agricultural funds audit can supervise the management,however,due to the characteristics of the funds and the lack of research at home and abroad,so that the benefits of agricultural audit funds exist various problems.Therefore,it is of great significance to strengthen the research on the audit of agricultural benefit funds in the new period of the introduction of the policy of benefiting farmers.In this paper,A County farmers benefit audit as a case,analysis of the benefits of agricultural funds audit problems and put forward corresponding countermeasures.The full text is divided into six chapters.The first chapter is the introduction,which describes the background and significance of the research,reviews the research status at home and abroad,and defines the research ideas and methods.The second chapter defines the concept and theoretical basis,first of all to the benefits of agricultural funds and agricultural funds audit concept,secondly,from the new public management theory,principal-agent theory and the theory of sustainable development three aspects elaborated the theoretical foundation of agricultural capital audit.The third chapter introduces the basic situation of A county's preferential benefit fund,and analyzes the audit situation of A county's preferential benefit funds.The fourth chapter puts forward the problems existing in the process of A County agricultural benefit fund audit.In the fifth chapter,the paper puts forward the corresponding improvement measures aiming at the problems existing in the audit of A county.The sixth chapter is the conclusion,which makes a conclusion.In this research,there are many problems in China's agricultural county finance funds audit work,such as the quality of the audit staff is not high,backward way,audit the auditresults public transparency is poor and weak and other issues of performance audit.These problems seriously affect the benefits of agricultural funds audit work to play its due role,can not better safeguard the interests of the masses of farmers.Therefore,combined with the present situation of the current our country finance and funds audit at the county level,this paper holds that use the scientific audit technique,strengthening the construction of the ability and quality aspects of auditors,improving audit information disclosure transparency as well as strengthening the performance audit system,at the same time also should strengthen the corresponding funds audit,social audit resources and strengthen its capital management of each link.