Audit Study Of Rural Revitalization Project For Improving Rural Habitat In County H

The report of the 20 th Party Congress proposed to comprehensively promote rural revitalization.Since the rural revitalization strategy was put forward,a series of rural revitalization projects have sprung up to implement the requirements of the document and execute the strategic deployment.In the process of the concrete implementation of the projects,many issues of concern will arise.For example,the use of project funds,the actual implementation of the project,whether the project is built in compliance and the effectiveness brought by the project after completion.Therefore,it is significant to conduct project audits on them.Through project audit,we can make an objective evaluation of the benefits of rural revitalization projects and promote the modernization of agriculture and rural areas.There are various directions of rural revitalization projects,and this thesis selects the project of improving rural habitat environment for audit research.By reviewing a large amount of information,we study the current situation of auditing rural revitalization projects in China,draw on theories and practical experiences related to rural revitalization projects and rural revitalization project auditing,and use literature review method,case analysis method and questionnaire survey method.Taking the case of rural revitalization project of improving rural habitat environment in County H as the background of the study,and combining the current situation of rural revitalization project auditing in China and County H,specific analysis was conducted on the background,basic situation and the process of project auditing of this project.It is found that in the actual project audit,there are many problems such as the project audit is an after-the-fact audit project and the audit is not comprehensive;the audit data of the rural revitalization project is not accurate and the audit effect is not good;the audit supervision of the rural revitalization project is not effective and the project risk identification is not sufficient;the internal cooperation of the auditors is not coordinated and the audit efficiency is not high;and the evaluation standard of the rural revitalization effectiveness audit is single and the audit focus is not balanced.Further,the reasons for these problems are analyzed.The optimized countermeasures of project auditing are proposed,such as constructing a new model of risk-oriented policy tracking audit with full coverage;establishing electronic files of rural revitalization projects to improve audit effects;improving the audit system of rural revitalization projects to standardize audit procedures;attaching importance to the coordination and promotion of auditors,improving the professional level of auditors and strengthening the effectiveness audit of rural revitalization work and improving audit evaluation standards.In order to provide reference and inspiration for the audit work of rural revitalization projects to improve the human living environment.