乡村振兴背景下农业专项资金审计研究——以云南省S市为例
Research on Auditing of Special Agricultural Funds under the Background of Rural Revitalization—Taking S City in Yunnan Province as an Example

在乡村振兴政策的背景之下，全国各地农业专项资金的投入数额和种类不断增加，在资金下放的过程中也出现了许多资金管理不规范和使用效率不高等问题，为了避免此类情况发生，对这些专项资金的使用情况做好审计监督工作显得尤为重要。本文通过研究S市相关农业专项资金审计工作的现状与存在的问题，基于研究提出针对性的对策和改进意见，以帮助相关农业专项资金审计工作质量的提升，对云南省乃至全国的农业专项资金审计工作提供借鉴。
Under the background of the rural revitalization policy, the amount and types of agricultural special funds have been increasing. In the process of fund decentralization, there have been many problems of non-standard fund management and inefficient use. In order to avoid such situations, it is particularly important to do a good job in auditing and supervising the use of these special funds. By studying the current situation and existing problems of relevant agricultural special fund audit work in S City, this paper proposes targeted countermeasures and improvement suggestions based on the research, so as to help improve the quality of relevant agricultural special fund audit work and provide reference for the agricultural special fund audit work in Yunnan province and even the whole country.