Study On Internal Audit Of Reservoir Immigrant Fund In Shandung Province

Reservoir resettlement funds to support the internal audit as the internal audit and the social audit to ensure national security policies and funds to support the reservoir resettlement effect is a kind of tools and methods in the implementation of the national supervision and the reservoir resettlement support policy,improve and perfect the reservoir resettlement support mode,fund management guidance and supervision at all levels of reservoir resettlement fund management institutions to improve the immigration service,mass production and living standards,discover and reveal the weak link of funds to support the resettlement and reservoir project management plays an important role in protecting the reservoir safety plug the loopholes in the system such as the use of resettlement funds,the Ministry of water Resources Development Bureau and the local immigration resettlement fund management institutions is also on this emerging regulatory means gradually pay attention to up and use and specification.However,as a newly emerged supervision method,reservoir resettlement funds to support internal audit is facing in a relatively short time,the assessor institution lack of experience,the assessor staff do not understand the immigration policy,internal audit of the reservoir projects cover a wide variety of industries involved in immigration,lack of expert support and other difficulties.In recent years,from the national to the provinces have carried out a number of reservoir resettlement funds to support internal audit practice,found some problems,but also realize the internal audit work from content should be improved and there are many of the innovation process.Based on practice,adopt the way of combining theory and practice,and strive to the objective perspective,for a period of(2012-2015)the empirical Shandong province resettlement funds to support the internal audit from the audit practice,reservoir,reservoir analysis support the capital status of internal audit of the resettlement,in summing up the results of experience at the same time,comprehensive analysis of the problems and causes of reservoir resettlement funds to support internal audit difficulties of thinking.According to the actual situation,this paper draws on research results of internal audit of funds to support the resettlement of reservoir at home and abroad,explores the work facing difficulties,and puts forward the Countermeasures on regulating and improving the internal audit of funds to support the resettlement of reservoir,in order to reservoir resettlement support fund management to improve the management of funds to support the immigration authority the reservoir,to ensure the safety of funds and improve the fund performance and provide a good idea.In the late stage of reservoir resettlement,there are a lot of research results,which involve both theory and practice.However,in the late stage of reservoir resettlement to support the internal audit of funds,from the perspective of the practice of internal audit and analysis of the development of the pros and cons,so as to get the results of the study is still very little.Study on some empirical support of reservoir resettlement funds fund management or special audit post immigration investigation in China have been,or focus on early support policies of the state immigration has not a major adjustment period around the sporadic experience summary,mainly focus on the internal control system or external audit results or fund management institutions for sound money management the current state of reservoir has undergone tremendous changes in immigration policy environment especially the internal audit work,guidance and practice are very insufficient.In order to change from the response to the theory of reality,research methods for improving and perfecting the internal audit,the innovation of this paper is based on the actual situation in Shandong province to carry out internal audit of funds to support the reservoir resettlement,the consummation of government purchase services,the realization of capital management standardization,efficient and honest perspective,the later stage of reservoir resettlement the position of internal audit support funds for the maintenance of public security funds,improve supervision means of public interest.The combination of data analysis and the actual needs,to determine the source of funds to support the reservoir resettlement funds to carry out internal audit,performance evaluation,project resettlement funds to establish internal audit achievements appraisal system,perfecting the internal audit supervision and the implementation of corrective measures such as rewards and punishment as the improvement measures of the internal audit,which has certain reference value and practical significance the scientific development of the reservoir resettlement support fund management.In order to ensure the accuracy of the data,to obtain reliable and research result is of certain representative,the author of the existing data can be achieved for a long time in collecting and sorting,and the check.But scattered around to carry out the actual situation of reservoir resettlement funds to support internal audit based on the provincial data distributed storage,difficult to obtain,and the reservoir resettlement and Development Bureau of Ministry of water resources has not announced the relevant data of national unity of the internal audit.This paper the analysis can only be based on the existing data,inevitably biased and inadequate,but also as a reservoir resettlement funds to support front-line workers and management of non professional audit theory research,the author in the theoretical research on the foundation is still insufficient,analysis and interpretation of some of the lack of theoretical depth,lack of funds to support the further study of internal audit to compensate for the resettlement of reservoir.