The Research On Financial Auditing Of Agriculture-Related Special Funds

Agriculture-related Special Funds originates widely, especially those fiscal funds from central and local government accounts for the very great proportion, which spread to very wide aspects, and the violation of the regulation of the fund management is becoming more and more serious, so whether fund is truly and suitably used or not is the first thing that audit department must pay attention to and take the supervision. So, having research on the theoretic and realistic necessity of Agriculture-related special funds financial auditing, and analyzing the methods to enhance capability of auditors to supervise the violation of the regulation have deep theoretic and realistic significance. This thesis is concentrating on financial auditing of Agriculture comprehensive development fiscal funds and anti-poverty fiscal funds. which begins with theory basis of Agriculture-related special funds financial auditing, after that, through survey and visits of some related key counties of Hunan province, we points out some serious problem in management of Agriculture comprehensive development and anti-poverty fiscal funds, which leads to the necessity of financial auditing. Secondly, the thesis analyses present financial auditing problem of Agriculture comprehensive development and anti-poverty fiscal funds, the problem includes that the approach is inefficient, the methodology is not comprehensive, the punishment is not strictly implemented, the extent of opening the auditing results is low. The paper trys to find out the reason of these problem and takes steps to resolve these problem,such as project leader appointed audit system, full auditing, perfect Disciplinary system and notice system. Finally, the paper points out that auditors should work with other related government to perfect management regulation of the fund, make full use of government financial auditing, in order to supervise and use Agriculture-related special funds efficiently.