Research On The Audit Of Special Fiscal Funds

At present,China is in the period of changing the development mode,optimizing the economic structure,and transforming the growth momentum.Whether the technological transformation can be smoothly carried out is related to whether the country can smoothly implement China's manufacturing 2025 and move toward a manufacturing powerhouse.The special fund for technological transformation and interest subsidies is also a strategic support and guarantee for the smooth implementation of technological transformation.A large-scale,wide-ranging,and diversified special fund for technological transformation requires a special fund audit to verify,supervise,and evaluate.The study of special funds for technological transformation auditing can not only theoretically enrich existing audits of special funds,and make up for its single-point deficiencies,such as paying more attention to funds for environmental protection and people's livelihood while ignoring special funds for technological transformation.It can also promote the efficiency of public financial expenditure from a practical perspective,improve the performance of audit duties,and regulate the management or use of special funds by competent authorities and enterprises.This article reviews the literature on domestic and foreign special funds and special funds audits.It is found that there are few studies on the audit theory of domestic technical renovation special funds,lack of special features,and weak practical guidance.Therefore,there is still much room for research.For this reason,the case study method was mainly used to select and analyze the case of auditing special funds for technical innovation in the city of A in 2017 in China.First introduced the background of the case audit,from the city's technological transformation of interest-bearing funds,government audit development.Then the audit process of the special funds was introduced from the three stages of audit organization and preparation,audit implementation and investigation,audit results and reports,which focused on the audit evaluation and problems found in the audit.Next,we will focus on the summary of the problems in the case audit and use the comparative research method to summarize the problems revealed in this case into the four pairs of contradictions between capital management and financial audits caused by the technical characteristics of the technical reform and the differences in stakeholder needs.The reason analysis uses a variety of theoretical and multiperspective viewpoints to dig the reasons from the audit power supplying mechanism,audit results utilization mechanism,audit information communication mechanism,and the fundamental environment for financial funds auditing.These four aspects are shown as insufficient endogenous and exogenous forces,difficulties in auditing recommendations,missing tracking,lack of audit communication and low quality of information disclosure,weak financial supervision and the internal control of the company.Finally,corresponding to the reasons of "three mechanisms and one environment",this paper puts forward the countermeasures to strengthen auditing and management of special funds for technological transformation,followed by summary and outlook.Therefore,in this study,on the one hand,it breaks through the shortcomings of previous audits of special funds,changes the tendency of unilaterally focusing on auditing activities and neglects the auditing environment.It combines the auditing of special funds with the study of fund management,with a system perspective and a coordination mechanism,innovated the analysis of special funds and proposed ways of countermeasures.On the other hand,a combination of multiple theories is embedded into the qualitative research of practical cases,which verifies the analysis of this paper and realizes the innovation of research methods.The purpose of this article is to use A city special funds audit case study to provide useful reference for national audits to improve special funds and management,and optimize other financial special fund decisions,with audit supervision to help build China's manufacturing powerhouse and fiscal construction.