Study On The Internal Control Of Special Funds For Agriculture At County Level

With the development of economy and the attention of the central government,the types and quantities of special funds are increasing year by year.The research on the internal control of special funds has been paid more and more attention by County Agricultural Sector.Although the agriculture related special funds issued corresponding normative systems,to some extent,it eased the corruption in the management of agriculture related special funds,there is still a lack of theoretical system of internal control of agriculture related special funds which adapt to China’s basic national conditions.It is an urgent task to improve the governance structure of agriculture related special funds in the new environment,improve the efficiency of implementation,optimize the internal control,and promote the effective use of social resources.In this paper,based on the perspective of basic finance,through the study of domestic agricultural materials on special funds management,it can explore to a method that can be used to solve the internal control of China’s county-level agricultural special funds,it turn the level of government management at the county level to a new one,and continuously make the grass-roots government play a role in the internal control management in agriculture related special funds.This paper focuses on the existing the internal control of agriculture related special funds,and used the fuzzy comprehensive evaluation method to evaluate the formation,so that let it became control and feedback,fianlly,it rompted the county government to carry out self evaluation,adjustment and optimization of the internal control of agriculture related special funds.Based on the current situation,the paper analyzes the defects of the internal environment,control activities and internal supervision,which provides a reference for the optimization strategy.In view of the present situation analysis and the appraisal result,from the aspects of internal control environment,internal control system and internal control appraisal,this paper have proposed the optimized strategy of the agriculture special fund’s internal control mechanism.To reconstruct the internal control system ofagriculture related special funds from the overall level and the service level,and set up a special internal control organization.This paper want to build an fair and transparent information communication sharing platform through the combination of internal and external supervisio,.Finally,according to the business process reengineering of different modules,the risks in the process of the implementation of control of the business,formed a relatively complete,reasonable and applicable to the internal control evaluation system of county finance,provide intelligence in order to ensure the effective use of agricultural county finance special funds.