Research On Audit Investigation Of The Use Of Special Funds For The Development Of The Disabled Career

The Eighteenth National Congress of China clearly put forward the goal of building a well-off society in an all-round way by 2020,and the Outline of the 13 th Five-Year Plan for Accelerating the Process of Well-off for the Disabled explicitly mentioned that "a well-off society without the disabled is not a well-off society in a real sense".Therefore,the development of the cause of the disabled is of great significance for building a well-off society in an all-round way In order to strengthen the supervision of the special funds for the development of disabled persons and improve the relevant systems,mechanisms and systems,in recent years,local audit institutions have carried out auditing and investigating work on the use of the special funds for the development of disabled persons.To study the audit investigation on the use of special funds for the development of disabled people's undertakings,we can improve the performance of audit investigation duties from the realistic level.By reviewing the relevant literature on the audit investigation of special funds for the development of disabled people's undertakings at home and abroad,this paper finds that the theoretical circles mostly take "the undertakings of disabled people","the audit of special funds" and "the audit investigation of special funds" as three directions to study separately.Moreover,the special audit investigation is seldom analyzed in depth with specific practical cases,and the practical guidance is weak,so there is still much room for research.Accordingly,this paper uses case study method and literature research method,starting with the research background,and on the basis of summarizing the relevant research literature at home and abroad,to define the relevant concepts of auditing investigation on the use of special funds for the development of disabled people,and to put forward the theoretical basis of this paper.Secondly,the use of special funds for the development of undertakings for the disabled in China and the current situation of the audit survey are analyzed and studied,and the overall situation of the special funds for the development of undertakings for the disabled in China and the special audit survey are expounded.Thirdly,the case of auditing and investigating the use of special funds for the development of disabled undertakings in District C from 2016 to 2017 is analyzed.After explaining the cause of disabled persons in District C and the process of auditing and investigating,the problems and causes of auditing and investigating in the case are mainly analyzed.Finally,according to the problems and reasons,the paper puts forward some suggestions to improve the audit survey on the use of special funds for the development of disabled people's undertakings,and makes a summary and outlook.Through the above research,this paper exposes the problems existing in the audit investigation of the use of special funds for the development of disabled people's undertakings.From the point of view that the audit investigation practice can not meet the relevant needs of the audit investigation,this problem can be summarized as inadequate personnel arrangement can not meet the heavy needs of the audit investigation task,backward methods and technology can not meet the extensive needs of the audit investigation scope,emphasis on compliance and light performance.It can not meet the needs of Macro-Objectives of audit investigation,and the inadequate public rectification can not meet the needs of the application of audit investigation results.Then it analyses the specific reasons from four aspects: the unobstructed supply mechanism of audit investigation force,the lack of audit investigation method system and technical environment,the incomplete evaluation mechanism of audit investigation performance,and the imperfect application mechanism of audit investigation results.Finally,according to the analysis of the problems and causes,the paper puts forward suggestions on improving the audit investigation of special funds for the development of disabled people from four aspects: promoting the construction of audit investigation force,improving the audit investigation methods and techniques,strengthening the evaluation of fund performance and strengthening the utilization mechanism of results.