The audit of state funds is an audit and supervision activity for enterprises to use and manage state funds, and it is one of the means for the state to supervise the investment of public enterprises. Its contents mainly include verifying whether the state funds are in good condition, whether the state funds are used properly, whether the state funds are strictly divided from the enterprises' own funds and borrowed funds, and whether the actual amount of state support funds is equal to the book amount.

Conducting the audit of ethnic funds in an orderly manner is conducive to ensuring the authenticity and reliability of the operation of ethnic funds, improving the transparency of ethnic fund business, and thus promoting the improvement of the management level of ethnic funds.