Study On Departmental Budget Implementation Audit Results

County town economy is the combination of urban and rural economy, thebonding point of industrial and agricultural economy, as well as the intersection ofmacroscopical and microcosmic economy. In2011, the income of county financereached up to12billion Yuan. And the Chinese government will invest more on everyfield especially agricultures.The government, a public resource trustee, important information maker andowner bears a wide range of public responsibilities, especially in creating a transparent,public and fair government, and the increasing citizen’s right of democracy. So it isvery important to focus on how to use public resources properly, effectively andefficiently by the society. However, the focusing and evaluation of the government’sperformance should be on the base of corresponding system, so as to adapt to theconstruction of modern and new government management style.Special audit refers to large-scale auditing of special used foundation. By findingout the real condition of the related audited companies, thoroughly discovering theproblems and exposing the truth, the tendentious and common issues will be foundgenerally. Consequently, special audit might bring significant audit outcome.As a county audit institution, it is meaningful to do well in special audit toresearch and standardize the work.This paper bring up some problems in the area of county industry special audit,make a further thinking and analysis of the causes for these problems by study andanalysis of some typical special audit cases (from the year2007to2011). Finally makesome discussion about “How to efficiently use the Agriculture Special Funds” on theaspects of audit quality and budgeting efficiency.