A Case Study On The Audit Of Special Clean Briquette Subsidy Of YS County Government

The gas produced by coal combustion is one of the main sources of environmental pollution.Based on the theory of sustainable development and in order to build an environmentally friendly society,there is also concern about how to use coal to reduce environmental pollution.There is no doubt that the production of coal and the use of the economy to promote the irreplaceable role.However,in the new era,how to make coal play its role while reducing the damage to the environment,and how to create the "Chinese dream" together with a blue sky for the people has become a problem to be solved,so the use of clean energy has become an inevitable trend.Country to encourage the widespread use of cleaner energy and releasing a lot of government subsidy policy,the government special allowance provided by the type of clean coal is one of the recipients of government special allowance in audit related enterprise USES is when the government entrust a third party audit method,it is also an effective way of government audit,but in the process of special subsidies to audit at the same time it still has some problems need to be solved.This paper adopts the method of case analysis,taking RK clean coal co.,LTD.,YS county,CZ city,HB province,as a typical case,and applies the principal-agent theory and the theory of sustainable development.The special subsidies for clean briquette issued by the government were audited by the third party entrusted by the government.It is mainly aimed at whether the enterprises in the process of the government special subsidy input are in compliance with the law,whether the enterprises in the receiving have the stipulated conditions for the receiving,and whether they are implemented in accordance with the government documents.Auditors exposed many problems in the audit process,such as the lack of understanding of the third party audit institutions on the situation of the auditees,the lack of understanding of the costs that should be spent in the transformation process.The communication and coordination between the audit process and the government and the auditees are not in place,and the audit information is blocked.For a large workload but a small number of personnel,an auditor has to complete the heavy audit work,which will lead to low efficiency.In the process of bidding and bidding,the third-party audit institutions set too low audit fees for winning the bid,which affects the audit quality.In view of the problems found in the work,the author puts forward Suggestions for improvement,hoping to provide reference and reference value for the third party audit entrusted by the government.The audit time of this audit case is in the winter,when there is a large demand for coal,and the difference between clean briquette coal and traditional coal can be intuitively understood,and the audit work can be better conducted to find the problems in the implementation of the government's special subsidy policy.It is hoped that the research conclusion of this study can provide Suggestions for third-party audit institutions in the process of accepting such government special audit authorization,fill the research gap,and better improve the work related to government special subsidy audit.