Research On Land Consolidation Special Funds Audit

Our country is a developing country with many people and less land.Land resources are an important resource for our country.As the most basic resource,the land bears all human social and economic activities.With the acceleration of urbanization in our country,the problem of insufficient supply of land resources has become increasingly prominent,becoming a major bottleneck in economic and social development.Land consolidation is an important measure to optimize the allocation of land resources and alleviate the contradiction between supply and demand of land.Land consolidation process is complex,involves many types of land,and has a large scale,so the amount of land consolidation special funds required is huge,and there are still a large number of funds that have been deposited,have not been earmarked,have not been cleared in time,and problems such as idleness,misappropriation,and low efficiency of use.These problems have not only reduced the efficiency of the management and use of land consolidation special funds,but also hindered the development of land consolidation work.The implementation of the special funds for land consolidation auditing has the immunization effect of preventing and reducing the risk of land consolidation special funds.Therefore,it is of practical significance to carry out research on the audit of land consolidation special funds for our country.It is worthwhile for us to rethink and perfect the difficulties in auditing land consolidation special funds.This article reviews and summarizes the research results related to the audit of land consolidation special funds at home and abroad,uses trustee economic responsibility theory and cost-benefit theory as a theory to analyze the audit of land consolidation special funds,and uses the current situation of the audit of land consolidation special funds to analyze the necessity of carrying out the audit of land consolidation special funds,then uses S city's 2016 special land consolidation special funds audit project as a case.The case was introduced in detail from three aspects of the audit background,audit objectives and audit process,focusing on the audit process analysis,analysis of land consolidation special Problems with financial audits.The problems include poor supply mechanism of audit power,low application of computer audit technology,difficulty in execution of audit rectification,and weak performance concept.Finally,in light of the actual situation,it puts forward sound measures for the problems existing in the audit of land consolidation special funds.This paper combines theoretical analysis with case analysis,and through research on the case of S City's land consolidation special funds audit,we have obtained several measures to improve auditing of special funds for land consolidation,with a view to providing ideas for auditing the special funds for land consolidation,and providing experience in auditing land consolidation special funds across the country.