Research On Special Audit Investigation Of Science And Technology Funds

The special audit investigation is widely used in Chinese audit practice.The audit type is diversified,at the same time,the audit content is increasingly rich.It is all known that the special audit investigation plays an important role in the country's macro-control and financial system construction.However,in the strategic development of "revitalizing the country through science and education",the science and technology funds continue to increase,with the loopholes in the management of them emerging gradually and the abuse of them arises frequently.Therefore,the special audit investigation needs to be improved in the auditing application of science and technology funds.Based on the collection and compilation of a large number of documents,data and cases,this paper analyzes the special audit investigation of science and technology funds.First,the author introduce the special audit investigation briefly,and summarize the characteristics of the special audit investigation by statistical analysis of the country's development.Then,closely contacting the science and technology funds,the author count the relevant announcements of the National Audit Office and a local audit office.Conducting data analysis through multiple dimensions and summarizing the problems,the author identifies the direction for the improvement of science and technology fund management.After that,in view of the national science and technology fund special audit investigation,the author selected the case of Zhejiang Province's "2011-2014 special audit investigation of science and technology funds",describing the case from the aspects of funds,projects and systems.It also summarizes the implementation experience,explores the problems of the special audit investigation,and identify application prospects.Finally,based on the above,the author proposes relevant countermeasures from the perspectives of the managing of science and technology funds and the special audit investigation.The main research results of this paper are as follows:(1)through the combing of domestic and foreign literatures,the development of special audit investigations is clarified.Simultaneously,it analyzes the practice of the current special audit investigation and grasps the domestic development of the current special audit investigations;(2)Through statistical data analysis of special audit investigation of science and technology funds,it shows the current state of science and technology funds supervision,sums up the general problems of science and technology fund management,promotes the standardized use of science and technology funds,and improves the use of science and technology funds;(3)Through the typical case to clarify the main focus and basic process of the special audit investigation of science and technology funds,with summing up the experience,do some useful research for the application of the special audit investigation of science and technology funds in the application of the national scope and even other related fields;(4)In view of the problems in the general situation of the country and the typical case analysis,the feasibility suggestions for perfecting the current audit work mechanism are proposed from the perspectives of science and technology supervision and special audit investigation.This paper uses the literature research method,the data statistics method and the case study method.Through theory and practice,the general situation and the case study,the discovery of the problem and the proposal,this article combines of points and face progressively.It aims to strengthen the supervision of science and technology funds,and improve the process of the special audit investigation.