关键词: 支农专项资金,政府审计,资金监管

Abstract: How to increase the audit success rate of special funds for supporting agriculture and keep away fraud is a major practical issue currently faced by the government and the society. Through combing the relationship in the game among all sides whose interests related to the government special funds for supporting agriculture, this article finds that if fund user and regulators conspire to fraud, audit will become harder for auditors. Therefore, it constructs a game model concerning the three parties related to the special funds for supporting agriculture, i.e., the auditor, the regulator and the fund user, to analyze the process of their strategy selection. The results show that to reduce audit cost and increase the audit success rate can reduce the probability of conspired fraud between fund users and regulators; the independence of government audit is weak, so it is hard to lower the rate of conspired fraud between fund users and regulators completely through government audit. Therefore, in order to reduce the audit cost and improve the cability of spotting fraud through audit, the following measures must be taken, such as cloud audit, improvement of government internal control system, cross audit through the government audit departments, and independent third party audit.

Key words: special funds for supporting agriculture; government audit; fund supervision