Research On Accounting Supervision Of Financial Funds For Agriculture In China

Because of the Externalities And inferiority of Agriculture, the market mechanism can not fully realize rational allocation of resources in the agricultural production area,can not fully solve the income distribution justice between rural residents and urban residents, Which calls for the exercise of economic functions of government to make up for the Market Failure in Agriculture. Fiscal support to agriculture is an important means of government intervention.With the implementation of fiscal support to agriculture, state fiscal increases capital investment in agriculture year by year,which plays an important part in improving agricultural production and living of farmers, promoting rural economic and social development.But,the Budget Accounting lacks of comprehensive accounting and full disclosure of information of allocation,use and the result of Financial Funds for Agriculture, and that makes financial accounting and supervision of Financial Funds for agriculture weakened. National Audit Office audit of the Financial Funds for Agriculture aslo found a number of issues, such as the funds were misappropriated, and diverted,there was a massive inventory of Financial Funds for Agriculture,and the efficiency of the funds was poor,these problems objectively reflect the need to strengthen the accounting supervision of Financial Funds for Agriculture. This paper is combined with the actual situation of China's Financial Funds for Agriculture, using comparative analytical method,qualitative and quantitative analytical method , Etc,and conducts a study of accounting oversight of Financial Funds for Agriculture.The main contents are as follows:(1) Define Financial Funds for Agriculture, accounting supervision, accounting supervision of Financial Funds for Agriculture.Financial Funds for Agriculture refers to the fiscal (state and local governments) investment in the "three rural"(agriculture, rural areas and farmers). Accounting supervision refers to the monitor of economic activities of a unit by accounting office and accounting staff,and it is a kind of internal management and service activities.Accounting supervision of Financial Funds for Agricultureis a management activity achieved through the accounting and reporting of Financial Funds for Agriculture.(2) Analyze types of financial funds for agriculture, explore the corresponding authorities and clearly point out that the the subjects of accounting supervision of Financial Funds for Agriculture is Budget Accounting subjects. Analyze the four procedures of the operation of Financial Funds for Agriculture: budget - allocation - use - final accounts, point out that the object of the accounting supervision of Financial Funds for Agriculture is the implementation and result of the budget,that is the three procedures, allocation - use - final accounts.The supeivision then can affect the next budget,which reflects the greater role of accounting supervision.(3) Analyze the mode of Budget Accounting, combined with investigations,and point out there are many problems in the mode of accounting supervision of Financial Funds for Agriculture: the subjects of accounting supervision of Financial Funds for Agriculture are unscientific, the accounting basis is single, the financial reporting system is imperfect. To improve the accounting oversight of Financial Funds for Agriculture, fiscal funds can be used as the main accounting and reporting subject,accrual basis can be introduced appropriately, government's overall financial reports can be generated, corresponding measures can be taken,and thus a new target-oriented accounting supervision system of Financial Funds for Agriculture is formed. Refering to experience of improving accounting supervision system of Financial Funds for Agriculture ,reform of the Budget Accounting supervision system for the effective Government Accounting supervision system.To establish effective Government Accounting supervision system,reform can be made from for aspects: the supervision target, the supervision subject, accounting basis,and financial report.