Research On The Audit Of Special Funds For Rural Revitalization

The rural revitalization strategy is a national development strategy put forward by President Xi at the 19 th CPC National Congress to solve the contradiction between the people's need for a better life and unbalanced and inadequate development,to achieve the goal of building a moderately prosperous society in an all-round way and to realize the dream of the people's happiness and national rejuvenation.In accordance with the policies and regulations such as the Strategic Plan for rural revitalization issued by the State Council,President Xi's series of speeches on the work of agriculture,rural areas and farmers,as well as the general requirements on industry,ecology,local customs,governance and affluence,auditing the implementation of the rural revitalization strategy is an important guarantee to improve the quality of people's life and promote rural development.Since 2017,the National Audit Office has started to organize and implement special audits on the themes of agricultural supply-side reform,agricultural rural sector reform and improvement of rural conditions,with positive results.However,with the implementation of Rural Revitalization Strategy,Rural Revitalization Funds Audit should follow the pace of digging and solving deeper problems.For example,China's special funds audit only focused on the use of funds legal compliance,but not enough attention to the performance.In addition,with the continuous progress of the "three-capital" audit,the audit method is no longer limited to finding problems and correcting them,but is based on power and responsibility to clarify rights and obligations,in order to carry out the Special Fund audit effectively at a higher level,the audit methods such as the term of office of village cadres and the audit of leaving office should be combined.Therefore,the audit of special funds should follow the changes and needs of rural revitalization projects to determine the audit objectives,focus,content and scope.In this context,the audit of special funds can not only evaluate the use and management of funds from the perspective of compliance,but also deeply analyze the implementation effect of projects from the perspective of the interests of the masses and rural economic development and construction,clarify the rights and obligations of the relevant person in charge,identify problems and make recommendations and countermeasures.To clarify the subject of rights and responsibilities of rural revitalization projects from the perspective of Rural Revitalization Fund Flow,to Audit and supervise the Policy Implementation,project planning,fund utilization and the effect of policy implementation of the rural revitalization project,so as to ensure the realization of the relevant requirements of the State for rural revitalization,improving the audit system of rural revitalization.The paper summarizes the research achievements on rural revitalization and Special Fund audit at home and abroad,on the basis of the theory of National Governance and National Audit in China,this paper analyzes the audit objectives,audit role,mechanism and safeguard measures of special funds,so as to improve the audit work of special funds for Rural Revitalization,taking the audit of special funds for rural revitalization in Heilongjiang as an example,this paper briefly introduces the policy background of rural revitalization in Heilongjiang,the implementation and results of the Special Fund audit for Rural Revitalization in Heilongjiang,and analyzes the problems and causes of the Special Fund audit for rural revitalization,focus on the special funds from the audit perspective to optimize the Heilongjiang's rural revitalization audit work,and finally put forward to improve the audit of special funds for rural revitalization countermeasures.