With the all-round development of new socialist countryside construction, the national financial funds for supporting agriculture are increasing year by year, and the proportion of national debt and budgetary funds used for rural construction is also increasing. Because of the wide range of agricultural funds, many sources of funds and long capital chain; There are many agricultural units, not only involving various industries and fields. It involves many departments and thousands of households, and the situation is complicated. How to ensure that all kinds of government special funds are implemented, give full play to benefits, and let farmers get real benefits and rest assured, we must increase the audit supervision of agricultural special funds and rural collective economic income and strengthen the audit of agricultural funds.
2. The theory of audit performance can be used to deeply analyze agricultural funds and strengthen the audit of rural management departments.
Auditing agriculture-related funds can deeply analyze the management and use of agriculture-related funds, check their efficiency level, evaluate and analyze the factors that affect the overall efficiency, find ways to improve their efficiency, promote the correct decision-making and scientific management of relevant departments, improve the management level and use efficiency of agriculture-related funds, maintain asset safety, and obtain the best results with minimum investment. At the same time, the audit of agricultural funds can strengthen the audit supervision of rural management departments, promote the party and government leading cadres in rural management departments to enhance their sense of responsibility and mission in the construction of new countryside, and ensure that the financial funds for supporting agriculture are truly implemented and play a role.
The third is the audit and investigation of the implementation of agriculture-related policies.
The audit of agriculture-related funds is to carry out audit and audit investigation around a series of key and hot issues related to rural reform, development and stability, such as rural social endowment insurance, compensation for landless farmers, social assistance and new rural cooperative medical care. To a certain extent, it promoted the management of rural social endowment insurance fund, paid off the compensation fees of land-expropriated farmers, promoted the implementation and improvement of rural health policies, improved the level of farmers' cooperative medical security, and played an important role in effectively safeguarding farmers' interests.
Fourth, it is necessary to strengthen the audit of special funds related to agriculture.
Through the audit and audit investigation of agricultural funds, the difficulties and problems existing in different regions are analyzed, reflected and revealed, which has played a certain role in promoting the relevant government departments to establish and improve the project decision-making system, strengthen fund management, complete the project construction on time and with good quality, accelerate the process of agricultural industrialization and improve the content of agricultural science and technology, and ensure the efficiency of fund use. At the same time, in order to strengthen the real-time monitoring of special funds related to agriculture, some areas have also used computer networking to track and remotely audit the management and use of funds for promoting agriculture through science and technology, creating certain conditions for further real-time monitoring of funds for promoting agriculture through science and technology.
5. Strengthen the audit of agricultural infrastructure construction projects.
In order to promote the new rural infrastructure construction, some audit institutions focus on auditing the project budget and final accounts, explore the follow-up audit of construction projects, reduce project investment, save construction funds, and ensure the smooth progress of agriculture-related infrastructure construction. For example, pay attention to the infrastructure construction such as rural water conservancy irrigation, rural roads and small watershed management, and investigate and deal with problems such as changing and misappropriating project funds, falsely reporting and taking the initiative, loss and waste, and poor project quality; And in view of the problems found in the audit, put forward relevant improvement suggestions to the relevant departments to ensure that the relevant measures to benefit farmers and people are implemented.