Study On The Special Audit Of High-standard Farmland Construction Based On The Rural Revitalization Strategy

In recent years,the Central Party Committee and the State Council have attached increasing importance to the construction of high-standard farmland.As a key link in the rural revitalisation strategy,the construction of high-standard farmland is an important condition for achieving the goal of rural revitalisation,and has the effect of increasing the efficiency of agricultural production and narrowing the gap between urban and rural areas.The State Ministry of Agriculture and Rural Affairs coordinates with local governments to thoroughly implement the decisions of the Party Central Committee and the State Council,providing policy support and guidance on working methods for the construction of high-standard farmland,and making every effort to promote the construction of high-standard farmland in China and the revitalisation of the countryside.The Party Central Committee has stressed that the construction of high-standard farmland should pay attention to the protection of arable land and the improvement of land strength,with the main objective of improving construction standards and quality,so that the completed high-standard farmland can truly achieve drought and flood protection,high and stable yields.Since the rural revitalisation policy was proposed,auditing authorities at all levels and in all places have focused on the utilisation of funds,co-ordinated planning,project construction,maintenance of facilities and utilisation of results in the construction of high-standard farmland projects in audits of projects and funds related to rural revitalisation,publishing audit reports to the public,disclosing the problems found and following up the effects of audit and rectification.Based on the mechanism of auditing high-standard agricultural land construction in the implementation of rural vitalisation policy,through the implementation of auditing of high-standard agricultural land construction in County B,the problems and shortcomings in the implementation of rural vitalisation policy are identified and specific problems found in the auditing of high-standard agricultural land construction projects,financial auditing and performance auditing in this case The paper points out the specific problems found in the audit,funding audit and performance audit of the high-standard farmland construction project in this case study.Using the literature study method.the case study method and the system analysis method,the audit of high-standard agricultural land construction in County B is studied from the perspective of reflecting the effects of the implementation of the rural vitalisation policy,and incomplete quantitative analysis of audit data,lack of comprehensiveness and standardisation of performance evaluation,lack of coordination of audits and investigations in several departments,lack of timeliness in correcting and processing the audit and other problems in this case.The audit of high-standard agricultural land construction in County B should be supervised and managed using information technology,improve the comprehensive performance evaluation mechanism focusing on improving grain production capacity,integrate multiple resources to cooperate in audit work,strengthen the application of audit results and propose measures to improve the audit of high-standard agricultural land construction.of high-standard farmland construction.