Discussion On The Audit Case Of J Project Of Government Industry Guidance Fund

The government industry guidance fund played an important guiding effect on industrial transformation and upgrading,also helped China's economic growth and economic structure transformation and upgrading.In 2008,the National Development and Reform Commission and other departments took the lead in launching the "Guiding Opinions on the Standard Establishment and Operation of Venture Investment Guidance fund",which provided brief guidelines on the establishment,capital investment,operation management,and evaluation of guidance fund.After 2010,the Ministry of Finance successively promulgated "the Interim Measures for the Administration of Government fund " and "the Interim Measures for the Administration of Government Investment fund " to guide the standardized operation of fund.In 2015,the State Council decided to set up a government guidance fund of 40 billion yuan at the executive meeting to increase support for innovation and entrepreneurship and industrial upgrading.After several years of innovation management and operation,the role of the government industry guidance fund has achieved significant results,but during its operation,it has also revealed that some projects have failed to meet expectations,the leverage effect of financial guidance fund has not been fully exerted,and management has been absent during operation.And many other issues seriously affected the efficiency of industrial upgrading.In order to effectively solve the problems of government industry guidance fund in operation management,it is necessary to strengthen the fund's audit supervision,and to achieve effective supervision of government industry guidance fund in standardized operations,input and output,and capital use through high-quality audits,and further optimize the allocation of financial fund and improve the efficiency of corporate support,so as to better promote regional economic development.This paper sorts out and studies the theoretical results of the government industry guidance fund and its audit at home and abroad,uses the provincial government industry guidance fund J project as the audit case,discusses the problems in the process of auditing the project,further analyzes the reasons,and finally proposes some suggestions which are beneficial to improve the measures of the government industry guidance fund audit,with a view to providing experience and inspiration for other government industry guidance fund project audit.This paper is divided into six parts.In addition to the introduction and conclusions,the second to fifth parts is the main content of this article.The second part expounds the related concepts,goals,methods,procedures and theoretical foundations of the government industry guidance fund audit.The objectives of the government industry guidance fund audit include:checking the establishment and operation of government industry guidance fund projects;analyzing the guidance and amplification effects of government industry guidance fund;and revealing the problems of government industry guidance fund.The third part introduces the subject,object,audit plan,audit key points and audit results of the government industry guidance fund J project audit.The key points of the government industry guidance fund J project audit are:the implementation of policy objectives and tasks,the legal compliance of the entire process of the project,and government industry guidance fund project performance.The fourth part reveals the problems existing in the government industry guidance fund J project audit:insufficient input of auditors;insufficient collection of audit evidence;single and backward audit methods;insufficient performance audits;and insufficient implementation of audit announcements.The reasons for the above problems are:poor supply of audit talents;inadequate auditing mechanisms;insufficient support for advanced auditing techniques;audit evaluation standards to be improved;limited independence of audit institutions,and insufficient attention to the use of audit results.The fifth part proposes measures to improve the audit of the J industry project of the government industry guidance fund:strengthening the supply and guarantee of auditing power through measures such as strengthening the training of auditors,recruiting scarce auditing talents in the market,and combining social auditing with government purchase services;strengthening pre-trial investigations,improve the auditing quality control system,attach importance to the role of auditors' communication skills to optimize the government industry guidance fund audit mechanism;strengthening the development and application of audit supervision software through the combination of traditional audit methods and network audit,and using big data technology mining audit information and other methods to improve the technology and methods of government industry guidance fund audits;improving the government industry guidance fund audit evaluation by setting scientific and reasonable evaluation standards,improving the flexibility of evaluation standards,and strengthening the feedback mechanism of implementation effects Standard system;further strengthening the independent status of audit institutions,strictly implementing the announcement system of audit results and audit rectification,improving and improve and implement the accountability mechanism for audit institutions,and taking multiple measures to promote the implementation of audit announcements and the use of results.