Research On Supervision Countermeasures Of Special Financial Subsidies For New Energy Vehicles

With the rapid development of China's market economy,the living standards of the public have been further improved.More and more people have reached a consensus on the view of alleviating air pollution,saving energy consumption,and protecting the ecological environment to maintain the long-term sustainable development of social life.Especially the environmental problems related to the air we live on have received wide attention from all walks of life.And one of the most serious sources of air pollution is exhaust from oil-burning cars.In recent years,reducing energy consumption and reducing exhaust emissions has become the focus of the international automobile industry and the world environmental protection agencies.Therefore,promoting the upgrading and transformation of the automobile industry from traditional fuel vehicles to new energy vehicles is an important factor to build a green and sustainable development society,which is widely concerned by all walks of life and even countries around the world.The Chinese government has listed it as one of the strategic deployment to achieve China's long-term sustainable development goals.In order to promote the rapid and healthy development of the new-energy automobile industry,the Chinese government increases the financial subsidy investment to this emerging industry,and encourages the production of new-energy automobiles by lowering taxes and granting subsidies to high-tech enterprises and automobile manufacturers.However,at the same time,with the continuous addition of financial departments to the new energy industry financial subsidies special funds,the market began to appear some auto manufacturers in order to gain profits and cheat,get the state financial subsidies special funds phenomenon.Based on the reality described above,this paper analyzes the motivation of"subsidy fraud" of new energy vehicles,and discusses how to optimize the supervision of special financial subsidy funds of new energy vehicles from the perspective of government audit to prevent the loss of funds.The research idea of this article is based on public entrusted economic responsibility theory and sustainable development theory,new public management theory and the theory of cost-benefit,the financial subsidies to new energy vehicles and special funds audit related theory of literature and research,after combing through the 2016 financial subsidies to new energy vehicles usage of special funds audit inspection as an example,the audit institutions on the representative enterprises in the company S"expenses" review of the case analysis,to clarify in the field of new energy vehicles"expenses" phenomenon of motivation,and the means of "expenses".Then it puts forward specific improvement measures and Suggestions on how to prevent the loss of special funds and make up for the lack of supervision in the use of funds from the perspective of government audit.Innovation point of this article is for the new industry,new energy vehicles in China introduced the financial department of the high financial aid funds,most of Chinese scholars in the field study discusses how to improve the subsidy policy,rarely from the perspective of government auditing,such problems as the inadequate regulatory audit recommendations were optimized.The application value of this paper is reflected in the optimization of the audit work of special financial subsidy for new-energy vehicles,which can not only close the management loopholes and prevent the loss of financial funds,but also provide practical reference for the further improvement of the government audit work system.