Audit Research On Special Funds For Promoting New Industrialization Development In J District

China is in the final stage of building a well-off society in an all-round way.It is also the key to transforming the direction of economic development and optimizing the economic structure.Can industrial enterprises smoothly switch from traditional industries to new industrial relations to successfully implement "Made in China" 2025 It is planned that the new industrialization road can accelerate the development of high-quality industrialization and is the inevitable foundation for realizing the "China Plan" in 2025.In order to ensure the correct use and efficiency of special funds for promoting new industrialization development,the central government and governments at all levels have continuously raised their audit requirements.However,at present,relevant research in China mainly focuses on the management of special funds for finance,and there is no specific research on the audit of special funds for promoting the development of new industrialization.There are few problems in audit practice,such as low quantity,low quality and lack of cases.Although the auditing agencies in various localities have actively carried out various auditing work,they have carried out audits of special funds for promoting new industrialization development in Xuanzhou District of Xuancheng City,audit work for special funds for new industrialization development in Hefei,and many other audit projects.Although the fruitful results have been achieved,some problems have also been exposed in the audit.This paper uses the literature research method,case analysis method and comparative analysis method.Firstly,it sorts out the relevant literature of special fund auditing,and finds that the special fund auditing theory has the problems of small number of research,low quality and weak practical guidance.Then briefly introduce the basic situation of the reclamation area and the special funds.After that,the whole auditing process is divided into three stages: audit preparation stage,audit implementation stage and audit report stage,focusing on the problems found in the audit and audit evaluation.Finally,the problems in the audit cases are summarized and summarized,in particular,the auditors are not professional,the supervision methods are single,the audit resources are insufficient,and the performance audit is backward.The reason analysis uses the new public management theory and the theory of state governance modernization theory,which are carried out from four aspects: inadequate audit preparation,backward auditing techniques,lack of integration of audit resources and imperfect performance auditing system.Through the principal-agent theory,the paper puts forward suggestions for optimizing the audit of special funds for the development of new industrialization from the aspects of audit preparation,auditing technical means,auditing resources construction and performance auditing,and summarizes the prospects.This paper breaks through the shortcomings of the previous special fund audit research to promote new industrialization development,focusing on auditing theory and neglecting auditing practice.Combining auditing cases with auditing theory,applying various theories to audit cases for qualitative analysis,from multiple perspectives,Multi-dimensional analysis of problems and their causes.This paper uses the district to promote the case study of the special fund for the development of new industrialization,enrich and perfect the audit theory of China’s special funds,add literature,and optimize the construction of the country’s manufacturing power by optimizing the audit of special funds.