Research On The Special Fund Audit Of G County Under The Background Of Rural Revitalization

The report to the 19 th National Congress clearly states that we will continue to focus on issues related to agriculture,rural areas and farmers and implement the rural revitalization strategy.And the top 20 report calls for "comprehensively promoting rural revitalization",This is a further development of the "implementing the rural revitalization strategy" proposed at the 19 th CPC National Congress.Rural revitalization strategy has become a hot topic in recent years,and also a key and difficult point for China’s future economic development.With China’s continuous attention to agricultural development and the increasing investment in agriculture,the importance of agricultural audit is also increasingly prominent.As an important part of the Party and state supervision system,audit plays an irreplaceable role in promoting the implementation and performance improvement of China’s major policies.At the same time,with the implementation of the rural revitalization strategy,the special funds for rural revitalization are used as the special funds allocated by the Chinese government for agricultural and rural economic development,Its audit should keep pace with the pace and explore and solve deeper problems.This paper summarizes the research status of rural revitalization and special fund audit at home and abroad through literature analysis,adopt theoretical research method on the basis of China’s national governance and audit coverage theory,this paper expounds the theoretical basis of the special fund audit,so as to improve the rural revitalization special fund audit,focus on the use of case analysis,taking the audit of special funds for rural revitalization in G County as a case,Introduced the policy background of the implementation of the rural revitalization strategy in G County and the implementation of the special fund audit,the analysis found that there are still many deficiencies in the special fund audit of G County,and China’s work in the special fund audit needs to be optimized.Through this study,we find that although we have made some achievements in the rural revitalization audit,there are still many problems in the special fund audit,For example,the form of audit disclosure is simple,insufficient performance audit,and audit coverage is limited.These problems are not conducive to the implementation of special funds audit,the fundamental interests of farmers cannot be guaranteed,in addition,rural revitalization funds are an important part of China’s financial expenditure,and the security,compliance and effectiveness of rural revitalization funds are greatly challenged and threatened.Based on the current situation and existing problems of the special fund audit under the rural revitalization strategy in China,This paper believes that we should establish a digital information audit platform and innovate audit methods;Improve the laws and regulations of government audit and implement the whole-process follow-up audit;We will continue to deepen the reform of the government audit system,and increase the strength of the special fund audit announcement.