Case Study Of Special Agricultural Fund Audit In F County

The audit office about 2015 local audit institutions to carry out the guidance of the audit work,pointed out: to carry out the audit of the people's livelihood,to address the concerns of rural,farmer and agriculture development,vigorously developing education and medical health career,to ensure that all the money of the people's livelihood and preferential policy into effect,the real bring more benefits for the people.The issue of "agriculture,rural areas and farmers" is an important issue of national stability and social development.The special fund for agriculture is the special expenditure allocated by our government for the development of agriculture and rural economy.Therefore,after the 19 th national congress of the communist party of China(CPC),it is of great significance to study the audit of special agricultural funds while raising higher requirements for government audit.Firstly,this paper USES literature analysis method to review the research status of agricultural special fund audit at home and abroad,so as to clarify research ideas and methods.Then,the theoretical basis of agricultural special fund audit is expounded by theoretical research method and combined with audit immune system theory,national governance theory and audit full coverage theory.Secondly,case analysis method is adopted to conduct in-depth analysis on the audit of special agricultural funds in county F.It can be found that there are still many deficiencies in the audit of special agricultural funds in China.In order to solve these problems,this paper puts forward some feasible Suggestions to improve the audit of special agricultural funds.Finally,some enlightening thoughts are put forward and extended to enhance the value of government audit.Through the research of this paper,it is found that there are still many problems in the audit of special agricultural funds in China,such as incomplete audit coverage,backward audit methods,poor timeliness of audit treatment,and insufficient audit of performance of special agricultural funds.These problems are not conducive to the development of agricultural special funds audit work,so can not achieve good results,more can not truly protect the fundamental interests of farmers.Based on the current situation and existing problems of special agricultural fund audit in China,this paper argues that big data audit should be skillfully used to achieve full coverage of audit.Innovate audit methods and achieve audit objectives;Improve the government audit laws and regulations,improve the effectiveness of audit processing;Strengthening the construction of performance audit system of agricultural special funds;We will continue to deepen reform of the government audit system,fully implement the instructions of the central audit committee,and achieve the objectives of government audit.