Case Analysis Of A County Agricultural Special Fund Audit

The issues of "agriculture,rural areas and farmers" have always been an important factor affecting the national economic stability and social development.China has been based on the foundation of the people,from the level of national governance,constantly increase the capital investment,vigorously develop agriculture,for the early solution of the "agriculture,rural areas and farmers" problems to lay a solid and stable political and economic foundation.The Opinions of the CPC Central Committee and The State Council on the Key Work of Comprehensively Promoting Rural Revitalization in 2023 is the 20 th central document guiding the work of agriculture,rural areas and farmers since the 21 st century,aiming to promote the implementation of various policies to help agriculture and benefit farmers.The world is undergoing profound changes unseen in a century.All developments are accelerating.China’s development has entered a period of integrated strategic opportunities and challenges.Unpredictable factors are increasing.In order to maintain the basic rural plate and achieve the goal of "agriculture,rural areas and farmers",we must unswervingly promote agriculture and rural revitalization,in order to achieve a stable increase of rural production,the steady increase of farmers and the stable peace of rural areas.Rural special fund is a kind of special investment allocated by the government to promote agricultural and rural economic development,and its importance can not be underestimated.In order to better supervise these inputs,we need from the engineering construction,capital use,quality control,policy implementation,start small,in-depth analysis of possible universality and potential problems,and give Suggestions from the perspective of macro improvement,strengthen the government sense of responsibility,for the legislative department to provide the rural special fund management and use of all information.This paper aims to study the audit cases of agricultural special funds in County A,On the basis of an extensive reading of the relevant theories of the special fund audit,With a combination of theory and case studies,Combing the implementation process of agricultural audit in A County,Combined with the audit process of agricultural special funds in A County,Analyze the problems existing in the audit implementation process,And trace back to explore the causes behind the problem,Combined with the actual situation of the audit of special agricultural special funds and the causes of the problem,from the audit force,audit work method,audit thinking mode,audit system construction,In order to provide research cases for the audit development of agricultural special fund in China.The full text consists of six parts.The first two parts explain the background and theoretical basis of the full text,while the last four parts are in-depth analyzed by introducing typical specific cases.The first part of the introduction expounds the research background and significance,and discusses the relevant research in the audit field of special funds for agriculture at home and abroad from three different perspectives,and reviews the research status at home and abroad,so as to clarify the research ideas and methods of this paper and lay the basic research framework.The second part is to deeply explore the concept and related theories of the audit of agricultural special funds.This part of the first concept of agricultural special funds audit definition,think agricultural special funds audit is audit institutions in accordance with the rules of agricultural special funds finance,financial revenues and expenditures of authenticity,legitimacy and efficiency of the audit supervision activities,on this basis respectively expounds the concept of agricultural special funds audit and objectives,characteristics,the main method.Secondly,the theoretical basis of the audit of special agricultural special funds is expounded from three aspects of national governance theory,immune system theory and public entrusted economic responsibility.The theory of immune system and public entrusted economic responsibility explain the theoretical basis of agricultural special fund audit.The third part is the introduction of A county agricultural special fund audit cases.This part expounds the financial revenue and expenditure of A county and the source and use of agricultural special funds,and expounds the general situation of the audit of agricultural special funds,including the audit organization structure,audit method and audit implementation process.The fourth part is the problem and cause analysis,to A county agricultural special funds problems existing in the process of audit,reflection and analyze the reason,mainly is not to carry out the comprehensive audit,rural drainage sewage project audit way,forest chicken project not fully implement the tracking audit,concentrated breeding base project not to carry out the performance audit four aspects.The cause analysis respectively analyzes the above four problems,such as insufficient audit force,defects in audit work methods,audit implementation procedures are not in place,and the supervision and accountability mechanism is not perfect.The fifth part of this paper is to put forward the corresponding improvement suggestions for the causes of the problem,from four aspects,including optimizing the working method,changing the audit thinking mode,enriching the audit force,and improving the construction of the audit system of agricultural special funds.The first is to enrich the audit force of agricultural special fund audit.Cultivate qualified audit talents proficient in agriculture and construction,coordinate with the finance bureau,Agriculture Bureau and other departments to assist in the audit work,and appropriately introduce external social audit forces.The second is to carry out the whole cycle of pre-audit,during and post-audit,actively use big data to improve the degree of information,adhere to the combination of analytical review and actual investigation.The third is to change the agricultural special fund audit thinking mode.The audit of agricultural special funds should be combined with the audit of capital construction projects,and the idea of performance audit should be strengthened,the performance audit is the current mainstream,and the performance audit system of agricultural special funds should be established and improved.Fourth,improve the construction of agricultural special fund audit system.Emphasize the audit objectives and contents,set up a systematic audit performance index standard of agricultural special funds,and establish a result accountability mechanism for supporting agricultural special funds.The sixth part of the whole cycle is the conclusion,which summarizes the full text of the audit case of agricultural special funds in A county,and puts forward the prospect.