The Research on Agriculture-related Funds Auditing
|School||Jilin University of Finance and Economics|
|Keywords||Agriculture-related Funds Agriculture-related Funds Auditing Economical Responsibility Auditing Performance Auditing Announcement System|
Agriculture-related Funds Auditing, developing together with the reforms ofnational economic and political system, is a job, with Chinese characteristics, adaptedto the need of the construction of socialism country. It is playing a significant role instrengthening the reformation of country, developing the economics of country andprotecting farmers benefit.However, because Agriculture-related Funds Audit has not been developed forlong and also because there is no experience which we can refer to abroad, there arestill many problems and controversies such as the lack of relevant laws andregulations；The single contents；the low quality of the overall audit；poor publictransparency of the audit results made.But from the perspective of realistic development, studying Agriculture-relatedFunds Audit is of significant importance in developing a country. This thesis attemptto analyze the current situation of Agriculture-related Funds and the problems in ourcountry and to put forward some views.This paper based on the public selectiontheory and agency theory, we discuss the concept and implication ofAgriculture-related Funds Audit.On the basis of practice in China, we analyze theexisting problems. More important, it puts forward the new developing ways andfurther complete guarantee measures of Agriculture-related Funds Audit, hopefullypromoting the audit quality and audit effect.The thesis is consists of six parts: Part Ⅰis the introduction, which is mainlyabout the background of choosing such a topic, investigative meaning, researchmethods and research ideas. Part Ⅱis the elementary theory about Agriculture-relatedFunds, which is about the contents, characteristics, functions and present situation.Part Ⅲ is theoretical basis of Agriculture-related Funds Auditing according to thepublic selection theory and agency theory. Part Ⅳ is to Analysis the actual situation inorder to show the serious Problems in Agriculture-related Funds Auditing. Part Ⅴinduced the countermeasure and the suggestion. The last part is ending andforecast.