The Research Of The Finance Supporting-peasant Dedicated Fund Audit

As the primary industry of China,agriculture has exerted a huge influence on strengthening of China's comprehensive strength with its development status and degree of modernization.Along with construction and development of socialism with Chinese characteristics,the previous agricultural production means can no longer satiate the growing demands for agricultural products.The backward land resource utilization has restricted the development pace of sustainable economy.It is imperative for China to realize modernization of its agriculture.In order to meet development needs of socialism with Chinese characteristics,recent years have witnessed vigorous financial input of the central government and the local governments in agricultural modernization.The diversity and amount of funds involved in the financial support for agriculture have reached an unprecedented level.China's agricultural modernization is still under exploration and development.This justifies loopholes and problems existing in different regions or management departments.For example,some relevant systems are calling for further improvement;appropriation procedures of financial funds are not yet elaborate enough.All these problems have held the financial funds from being fully applied to construction,thus seriously impairing the use efficiency of special funds to support agricultural development.Audit of special funds for agricultural use is crying for further strengthening by various grassroots audit department in China.Time is pressing for China to cope with problems arising from agricultural modernization.This paper adopts audit of the county-level special funds for agricultural use as the research object.First,concepts related to audit of special funds for agricultural use are introduced.Next,theories,including the principal-agent theory and audit demand theory,are analyzed.On that basis,necessity and importance of auditing China's special funds for agricultural use are reflected.After that,the Biogas Construction Project in Y County,CQ City is adopted as a case study.The audit procedures and audit results of the project are analyzed.Loopholes existing in use and management of special funds for agricultural use of Y County are pointed out.These loopholes include improper special fund budgeting and project arrangement,untimely appropriation of the special funds,lack of elaborate management of special funds for agricultural use,and difficulty in investigating how special funds are used.Meanwhile,defects in the special fund audit of the audit department in Y County are discussed,including low independence of special fund audit,limited audit effects,lack of supervision and limited audit level.The causes behind these problems are examined,and relevant suggestions are proposed,including flexibly selecting audit methods and audit technology,paying attention to the whole-process audit of special funds for agricultural use,enhancing law enforcement of special fund audit,increasing transparency of audit results,optimizing the audit personnel structure,improving the audit personnel's qualities,and upgrading policies and regulations for special fund management.It is hoped that all these measures can not only effectively reinforce supervision and investigation of special funds for agricultural use by China's grassroots audit departments,but also promote grassroots government departments' efficient management and use of special funds for agricultural use.