Research On Audit Of Special Funds Related To Agriculture

In the past 40 years of reform and opening up,China’s total GDP has leapt to the second place in the world,and the overall economic construction has achieved remarkable results.However,the contribution to the total GDP is mainly due to the development of urbanization and industrialization.According to the official statistics of the National Bureau of Statistics,as of the end of 2017,the total population was 139.08 million,the rural population was 576.61 million,and the proportion of rural population to the total population was 41.48%.Compared with less than 5% of that in western developed countries,China has not yet achieved urbanization.In addition,agricultural population,cultivated land and the grain output are all in the forefront of the world.Therefore,China is still a big agricultural country.The issue of "agriculture,rural areas and farmers" is still the primary problem that needs to be solved in the process of socialist modernization in China.Safeguarding strong agriculture,beautiful countryside and rich peasants is an inevitable requirement to promote the realization of China’s "two hundred years" goal.In 2013,the 19 th National Congress of the Communist Party proposed to implement the strategy of rural revitalization and build a beautiful China,which shows the party and the state attaching great importance to solving the problems of agriculture,rural areas and farmers faster and better.In the same year,the No.1 Document of the Central Committee also proposed to build a long-term mechanism for the stable growth of “agriculture,rural areas and farmers” to ensure that the total invested funds continue to increase and the proportion increase steadily.Since then,the special funds related to agriculture have become more and more extensive,involving more departments,units and personnel,and the diversity of related construction projects is also more abundant.However,the invested funds present various problems in terms of usage and management,which requires an enhanced audit.At present,the audit of special funds related to agriculture has achieved certain results,revealing the problems of universality and importance in the use and management of funds,and urged effective rectification afterwards,but there still exposed some shortcomings.On the basis of reading a large number of documents and statistical analysis of the audit of various special funds related to agriculture carried out by the National Audit Office,this paper summarizes the current situation and main problems of the audit of special funds related to agriculture.Then,taking the construction of beautiful countryside City in N City invested by special funds related to agriculture as an example,the thesis illustrated the deficiencies of the audit in the case by analyzing the audit process and audit results.Finally,according to the above problems,some specific suggestions are put forward to promote the continuous improvement of the audit work of special funds related to agriculture.On the one hand,the innovation of this paper follows the spirit of the 19 th National Congress,and discusses the whole process of auditing the construction of beautiful countryside in N city.The selected case specifically discusses the achievements and existing problems of the audit of special funds related to agriculture in the field of beautiful countryside construction from a new perspective,highlighting the important significance of strengthening the audit of special funds related to agriculture in promoting the revitalization of villages and building a beautiful China.On the other hand,this paper summarizes the five-step audit method in case analysis.Compared with the traditional audit methods,it improves the audit efficiency and provides useful practical reference for the existing audit methods of special funds related to agriculture.