Research On Special Fund Audit Of Strategic Emerging Industries

Since the beginning of the 21st century,the world has entered a new round of technological and industrial transformation.In order to seize the opportunity of economic development,China has integrated relevant human,financial and material resources to actively support strategic emerging industries since 2010.Local financial departments continue to increase financial support for strategic emerging industries.The audit of funds of strategic emerging industries can play a role in policy support by giving play to the "immune system" function of national auditing,standardizing government and enterprise behaviors in the process of using funds in strategic emerging industries,so that funds of strategic emerging industries can better play a role in policy support.Therefore,the audit research of funds in strategic emerging industries has certain theoretical and practical significance.This thesis uses text analysis,case analysis and comparative analysis to study the audit of funds of strategic emerging industries,aiming to improve the audit of funds of strategic emerging industries and further play the role of auditing in serving the high-quality development of the economy.Firstly,this thesis analyzes the elements of capital audit of strategic emerging industries by combining existing literature.Based on the government behavior and enterprise behavior in the capital process of strategic emerging industries,the role mechanism of audit is clarified.Then,the relevant information of the central and local governments on the audit of funds in strategic emerging industries is collected and statistically analyzed,focusing on the overall audit situation from the audit work development and audit work planning and typical problems found by the audit.Secondly,taking the capital audit of strategic emerging industries in Jiangsu Province as an example,the implementation of the case is introduced based on the audit Elements.According to the role mechanism of auditing,it is pointed out that audit(1)promotes the improvement of the special fund declaration system;(2)Promote the issuance and allocation of financial funds and improve the efficiency of fund use;(3)Promote the acceptance of government projects and the development of performance evaluation,and correct government behavior.It also curbs corporate speculation by(1)promoting the optimization of the review program;(2)Accelerate the investment and construction progress of the project;(3)Promote the government to urge enterprises to report project construction management in a timely manner and standardize enterprise behavior.Finally,in view of the insufficient role of audit,the analysis finds that there are(1)less attention to the social and ecological benefits of capital projects in the audit;(2)Audit methods cannot support the acquisition of multi-dimensional audit evidence;(3)Auditors have insufficient grasp of the major and difficult points of high-tech projects;(4)The continuous supervision role of audit rectification has not effectively played these four aspects.It is pointed out that behind these problems:(1)there is a lack of a perfect audit and evaluation system for the performance of funds in strategic emerging industries;(2)The application rate of information audit technology is low and data information sharing is difficult;(3)The construction of the audit team lags behind and it is difficult to meet the new needs of audit work;(4)Reasons such as imperfect audit announcement system.From the four aspects of building an audit evaluation system,innovating audit methods,consolidating the construction of audit teams,and deepening the use of audit results,suggestions are put forward to improve the audit of funds in strategic emerging industries,so as to provide certain references for the practical work of capital audit of strategic emerging industries.