Special Fund Audit Case Analysis Of High Standard Farmland Construction In Pujiang County,Zhejiang Province

Warehouse to secure the world.At present and in the future a period,the food consumption structure continues to upgrade,the contradiction between food demand and the relative lack of resource endowment is increasingly prominent,plus the external environment facing the system tends to be more complex,the task of ensuring national food security more difficult.In this context,the Party Central Committee and the State Council attach great importance to the staff of national food security.In the report of the 19 th National Congress of the Communist Party of China,the major historical task of the rural revitalization strategy was put forward,the Fifth Plenary Session of the 19 th Central Committee called for the comprehensive promotion of rural revitalization and the implementation of high-standard farmland construction projects.The 20 th National Congress of the CPC once again stressed the need to comprehensively consolidate the foundation of food security and gradually turn all permanent basic farmland into high-standard farmland.The construction of high-standard farmland is a key initiative to consolidate and improve food production capacity and guarantee national food security.For this reason,the state issues huge amounts of funds every year to support the construction of high-standard farmland across the country.However,in the process of building high-standard farmland around the country,there are problems such as poor management of funds,insufficient financial security and poor construction results.As a vital part of the supervision system of the Party and the state,auditing should play an active role in the construction of high-standard farmland and make contributions to guaranteeing national food security.However,after reviewing the literature and research results related to the audit of special funds for the construction of high-standard farmland,it is found that there is not much and in-depth research in this part.Based on this,this thesis actively explores the problems,root causes and feasible solutions of the audit of special funds for the construction of high-standard farmland through case studies,hoping to enrich the research related to the audit of special funds for high-standard farmland and to guide the audit practice.This thesis builds a full-text framework based on the audit immune system theory,new public management theory and public trust economic responsibility theory,combs the literature results related to the audit of special funds for the construction of high-standard farmland at home and abroad,combines the case of audit of special funds for the construction of high-standard farmland in Pujiang County,finds the problems of the audit and analyzes the root causes of the problems,and then proposes suggested measures.This thesis consists of six parts.Part I and Part VI are the introduction and the conclusion.The core contents are Part II to Part V.The second part is the theoretical overview of the special audit of high-standard farmland construction,which systematically introduces the concept and objectives of the special fund audit of high-standard farmland construction,audit characteristics,and influence factors,and explains the theoretical basis of the whole paper.The third part is an introduction to the audit case of special funds for construction of high-standard farmland in Pujiang County,which mainly includes the source and use of special funds for construction of high-standard farmland in Pujiang County,audit overview,audit content and audit problems.Through the analysis of the audit cases of special funds for the construction of high-standard farmland in Pujiang County,it is found that there are problems such as incomplete audit coverage of special funds,the project team’s field investigation is only formal,limited to financial audit and compliance audit but negligent to fund performance audit,and the implementation of audit rectification recommendations is not in place.The fourth part is the analysis of the causes of the audit of special funds for the construction of high-standard farmland in Pujiang County.First,the special funds audit methods are not in place,including special funds audit methods are backward,special funds audit involves many departments lack of effective communication and audit methods and big data integration is not high.Secondly,the audit force of special funds is not sufficiently equipped,including the mismatch between the number of auditors and workload,the lack of professional competence of auditors and the lack of compound talents proficient in agriculture and auditing.Thirdly,the environment for conducting performance audit of special funds is poor,including imperfect operational guidelines of performance audit-related laws and regulations,unsystematic setting of performance audit indicators and weak performance management concept of audit units.Fourth,the accountability and supervision mechanism of special funds audit results is not sound,including the unclear ownership of audit results and the lack of supervision of audit rectification process.The fifth part is to propose the implementation path of optimizing the audit of special funds for the construction of high-standard farmland in Pujiang County in view of the causes of the problems of the audit of special funds for the construction of high-standard farmland in Pujiang County.One is to improve the ways and means of auditing special funds for high-standard farmland construction,which can be achieved by increasing the pre-and mid-audits,establishing a multi-departmental coordination mechanism and promoting big data auditing.Second,enrich the strength of auditors of special funds for high-standard farmland,appropriately use external auditing power,strengthen the training of auditors,and cultivate composite talents proficient in agronomy and auditing.Third,improve the performance audit environment of special funds,which can be achieved by improving performance audit laws and regulations,improving performance evaluation indexes,and strengthening the evaluation of internal control system of audited units.Fourth,it should improve the accountability and supervision mechanism of audit results,including the development of a clear list of authority and responsibility for the accountability of audit results and the improvement of the system for monitoring and tracking the implementation of the rectification of audit results.