Research On Audit Of Specific Fund Of “Comprehensively Reform”

In order to narrow the gap between regions in education development and improve the education level of primary and secondary school students in poor areas,the ministry of education proposed to promote the balanced development of compulsory education and accelerate the transformation of weak schools in the outline of the national plan for medium-and long-term education reform and development(2010-2020).From 2010 to 2013,the state launched a plan to transform weak schools in rural compulsory education,with a total investment of 65.66 billion yuan over the past four years.At the end of 2013,the ministry of education,the national development and reform commission and the ministry of finance issued the "opinions on comprehensively improving the basic conditions of weak schools in compulsory education in poverty-stricken areas"(hereinafter referred to as "opinions on comprehensively reform"),guiding the reform of weak schools within 3-5 years through policy documents.The "comprehensively reform" as the central financial investments for compulsory education school construction has always been the biggest single items of projects,involving money amount is huge,invested tens of billions of yuan a year,and involve many renovation projects,the implementation of fixed number of year is longer,how to ensure fund use efficiency,legal compliance,ensure project progress as scheduled,audit to strengthen the supervision is necessary.At present,audit institutions all over the country are actively carrying out the audit work of "comprehensively reform" special funds.Through searching the audit information of the special fund of "comprehensively reform" published by local audit bureau and local government website,we know that the audit methods and contents of the special fund of "comprehensively reform" all over the country have some similarities,and there are also some deficiencies in the audit process,for example the arrangement on audit period and auditors needs to be improved,audit information is disclosed insufficiently.In the case of carrying out the audit of "comprehensively reform" special fund in full swing,the theoretical field has not kept up with the pace of research.The author only find a few literature about the audit of "comprehensively reform" special fund in the databases of cnki,wanfang and duxiu.In view of the lack of theoretical research on the audit of "comprehensively reform" special funds,the author adopts the method of combining literature research and case study to analyze the auditcases of comprehensive reform of special funds in area B,hoping to enrich the theoretical research and provide some new ideas for the audit practice of comprehensive reform of special funds.This paper first defines the concepts of "comprehensively reform" and special fund audit,and then discusses the public accountability theory,public finance theory and audit "immune" system theory related to the theme of this paper.Secondly,the use and audit of the special fund of "comprehensively reform" are expounded.Then,from the B area "comprehensively reform" project implementation and "comprehensively reform" special fund audit situation two aspects,introduces B area "comprehensively reform" special fund audit case in detail.Finally,the paper makes an in-depth analysis of the advantages and disadvantages of the audit of the special fund of "comprehensively reform" in B area,and puts forward suggestions for improvement.Through a detailed analysis of the audit situation of the special fund for "comprehensively reform" in B district,this paper finds that the audit team of the special fund for "comprehensively reform" in B district has the audit content highlighted,emphasized compliance with audit procedures,put forward proposals to rectify in audit.However,there are also problems in the audit of the special fund of "comprehensively reform" in zone B,such as insufficient audit time and personnel arrangement,unclear responsibility of auditors,and insufficient audit publicity.In view of these problems,the following suggestions are put forward: First,reasonable arrangement of audit time,scientific allocation of auditors.Secondly,the division of labor of auditors should be clarified and a scientific and reasonable assessment method should be established.Thirdly,we should improve the system of audit announcements,expand the scope of audit announcements,broaden the channels for releasing audit announcements,and improve the quality of audit announcements.