Research On Audit Utility Of Rural Revitalization Fund

The National Audit Office has carried out continuous special audits on the rural vitalization strategy,and found that there are still problems in the use of funds in non-compliance and low efficiency,and put forward suggestions for rectification,effectively ensuring the implementation of the strategic plan.Therefore,exploring the effectiveness and mechanism of audit in the rural vitalization fund process will help better play the audit function in practical work,ensure the safety of the use of funds and improve the efficiency of the use of funds.In this paper,the rural vitalization fund process is divided into three stages:pre-budget link,in-process use link and post-improvement link.On the basis of analyzing and sorting out the existing research results,combined with the announcement of audit results and specific cases,the function mechanism and effectiveness of audit in the rural vitalization fund process are explored.This paper believes that audit plays different roles in the three stages.First,in the budget link,audit plays a deterrent function to promote the improvement of budget arrangement,and can effectively prevent budget opportunism through reasonable system design.But at the same time,through the interview,this article found that the deterrent function of audit may also lead to the reduction of grassroots staff’s enthusiasm to raise funds.Second,in the use stage,audit plays a revealing function,closely focusing on the performance of funds,reviewing the efficiency and effect of funds,revealing the existing problems in project construction and fund use,timely discovering weak links and security risks,monitoring and accountability,preventing and resolving major risks,so that the funds related to rural revitalization can be truly implemented to households and people.Third,in the improvement link,audit plays a resisting function.By fully disclosing the audit results,paying attention to the root causes of problems and making good audit evaluation,it urges the correction of problems,avoids repeated audits,and contains "micro corruption",so as to help the audited units establish a long-term rectification mechanism.At the same time,through the investigation and analysis of the function mechanism of the bamboo industry audit in Y City,this paper finds that there are many factors restricting the play of the audit effect.First,the audit of rural vitalization fund involves many departments,and these departments have a variety of management methods for the use of funds,resulting in the lack of a unified evaluation standard,audit results can not play the deterrent function of drawing inference;Second,the complexity of rural vitalization projects increases the audit workload and risks,which affects the performance of the audit function.Third,due to the complexity of the rural vitalization fund itself,the audit process is not systematic,communication and coordination are difficult,and the function of defense is limited.Fourth,the audit pressure is high,but the grassroots audit strength is weak,and the existing audit strength is difficult to respond to the high expectations of all sectors of society for the audit quality.In view of these influencing factors and the problems found in the previous analysis,this paper puts forward suggestions for improvement,emphasizing that we should intervene in the budget link in advance and pay attention to the positive guidance of budget preparation,carry out follow-up audit according to the project characteristics and pay close attention to the fund performance in the use link,promote multi-party collaborative rectification in the improvement link,strengthen the grass-roots audit force and strengthen the information disclosure in the whole process.