Research On Audit Of Government Industry Guidance Fund Project

At present,the research on the theory and practice of gove rnment audit in our country has become more and more mature.With the increasing proportion of the special funds in the fiscal expenditure,the audit is also regarded as the content of the regular audit.However,according to the audit of governm ent guidance funds industry is not m uch,the macro direction of government guidance funds industry can not only make the government grasp of m arket development,but also levera ging private capital,industry de velopment goals and development of economy,the audit work is of great significance.The government can not only guide the fund industry audit supervision fund operation compliance and effectiveness,but also can play the role of protection,based on the fund's investment and construction of internal control,risk test may exist,so as to prevent fund management is not in place and with the risk of funds,promote the guiding fund intended the effect of the policy a nd economic benefits.However,government guidance funds industry operation patte rn diversity,different modes of operation the contents of the audit methods,are not the same,so this article will according to the "equity model + entrusted m anagement mode under the operation of the fund industry guidance for compliance audit.This article mainly from the theoretical aspect,guide the fund operation m ode through access to a large number of industrial research literature can be learned,guide the fund industry the m ost commonly used m odel for guara ntees,equity,follow-up investm ent,and our common industry to guide the operation m ode of fund shares entrusted m anagement mode.The understanding of China's fiscal funds audit research status,theory and practice experience of audit of special funds,explore how to guide the fund industry audit,including the methods and contents of the emphasis on theory.In the specific research methods,the case analysis is mainly used to study and discuss the issues re lated to the compliance audit of the government industry leading fund.In this paper,through the introduction of the operation mode of the industry leading fund,especially the influence of the industry l eading fund operated by the mode of share holding management.On the basis of the actual case,the audit of leading f und industry were introduced,learned in practice is how to carry out the industry guidance fund audit,the audit m ethod,the audit work,communication,pre audit of the audit team building,compliance evaluation and other aspects of the problem.Through the in-depth analysis of the causes of the problem,put forward to solve problem s,improve the working m ethods of the proposal,including how to build th e audit team,by means of the In ternet to improve the audit methods,and illustrates how to establish compliance price index system.Finally,the research hopes to guide the fund audit of government industry play a valuable effect.