The Case Analysis Of SZ State-owned Land Funds Audit

The state-owned land fund audit is an important part of Chinese government funds audit.It's significant for running these funds and improve the ability of land fund management.Since China introduced reform and opening policies,the reform of land use system has offered many advantages for establishing elementary and secondary land markets.The established of land funds is benefit for the development of land market and land income distribution.Meantime,land funds has offered enough money for the development of many big cities in China.In order to ensure the sustainable running of land funds and overcome its disadvantages,some cities have conducted land funds audit and lay the groundwork for institutionalizing land funds audit.SZ is one of the city which established land funds in the earlier times and has get some useful experience in the last several decades.There are some changes in land funds audit with the improvement of social economic development.This is the basis,this article through the SZ state-owned land funds audit case studies,show the problem and analysis its reasons.Finally,according to the actual condition this article gives some improvement measures to SZ state-owned audit.Firstly,this article explains connotations,features,theoretical basis and give a specific describe to four important roles that land funds audit plays in budget management,revenue and expenditure control of land funds,land market supervision,rectify the illegal.What's more,this article gives a brief introduce about the basic information of SZ land funds audit.SZ audit bureau is the auditor and land funds is the client.Then,this article describes the audit process of SZ land funds audit in detail and points out audit objective,audit scope,audit content,ideas,division of labor,audit procedure.Moreover,this article introduces the result of SZ land funds audit between 2010 to 2016.Meantime,this article illustrates the key problems of SZ land funds audit which includes the scope of audit is limited,insufficiency content,out-dated auditing styles,information-based level is relatively low,audit report exposed limited data and rectify the audit issues not in time.Then,this article analyses reasons of land funds audit issues from allocation of resources,audit independence,informational lever of audit institutions and client,evaluation index and legal basis,effect of supervision.Finally,Giving five advises to SZ state-owned land funds audit from the following aspects: Firstly,strengthens the construction of audit talents in scale and quality.Secondly,improving auditing independence.Thirdly,improving evaluation index system and pushing ahead information-based construction.Fourthly,perfecting laws and punitive measures.Fifthly,optimize the publicity system and accountability system of land funds audit.As an not widely popularize audit project in China,the studies about state-owned land funds audit are few and always concentrate on land resources audit and land resources audit,especially in targets and functions,features,risks.This paper uses the combination of case analysis and theory,the combination of government audit and state-owned land funds development,which is the novel of this subject.What's more,this paper discuss land funds audit which conducted by SZ auditing Bureau and is trying to provide more helpful advises and new ideas when perform land funds audit procedure in the future.Last but not the least,This article may help accumulate theoretical knowledge with land funds audit and provide reference for national and government auditing practical activities.