SEEK Countermeasures Against Improper Use And Management Of The Agricultural Fund Based On The Auditing Practice

The problems facing agriculture ,rural areas and farmers have a foundational impact on the efforts of maintaining lasting peace and stability of the Party and the country, and the drive of making the people richer the country stronger while the agricultural funds from the state are one of the important prerequisites to settle the problems .So how to regularize the use and management of the agricultural funds has become an issue drawing extensive concerns from the society. According to the first-hand materials from my practical experience for many years in auditing agricultural funds and the related policies, laws and regulations, the essay is trying to present corresponding countermeasures and proposals to the problems by summing up the existing ill-practices and analysing their causes.Auditing practice shows that there are a lot of ill-practices in using and managing agricultural funds .In terms of funds management, the management unction is decentralized ,the mechanism of inner control and supervision unsound, the financial management lax and too many loopholes in project assessments; in the process of using the funds, the cases of low rate of funds put in, embezzlement, falsification, wasting, lavishing and willfully diverting the purposes of the funds are found from time to time. All these ill-practices result from not only that people still hold the traditional concept of the planned economy with a dim sense of law, the management regime is not perfect and the concerned laws and regulations can't catch up with the times, but also that we fail to handle,penalize the people or institutions involved and look into their responsibilities properly to form deterrent force. Therefore, to further regularize the use and management of agricultural funds, it is necessary to set a correct concept of agriculture development and regularize the mechanism operating agricultural funds; to strengthen the legislation for agricultural investment and the supervision mechanism. Meanwhile, it is imperative to raise people's awareness of laws and regulations, tighten up the enforcement of the national financial disciplines and laws, enhance the strength of supervision over agricultural funds to promote regularization of using and managing agricultural funds.