强化“三农”审计 为推进农业现代化和社会主义新农村建设服务  

Strengthen the Audit of "Three Rural Issues" and Serve for the Progress of Agricultural Modernization and for the Construction of the New Socialistic Countryside

作　　者：李季泽[1] 

机构地区：[1]审计署农林水利审计局,邮政编码100125

出　　处：《审计研究》2011年第5期13-17,共5页Auditing Research

摘　　要：做好农业、农村和农民的"三农"工作,对于顺利实现我国"十二五"经济社会发展规划,建设全面小康社会的目标具有重要意义。本文阐述了现阶段我国审计机关要发挥保障"三农"工作健康发展的"免疫系统"功能作用,使审计工作更好地促进现代农业发展和社会主义新农村建设,必须进一步理清"三农"审计的工作思路,加大对我国"三农"政策措施贯彻落实情况的跟踪审计力度,促进强农惠农政策落实到位。在深入分析"三农"审计面临的资金管理、多部门权力失控、经济转型等风险基础上,提出以"三农"政策执行、资金项目、经济责任为三个抓手,强化"三农"审计,推动"三农"工作与"十二五"规划协调健康发展。It has great meaning to deal with the ＂three rural issues＂ of agriculture, farmers and rural areas very well for successfully completing the target of realizing our country＇s twelfth five-year plan for the economic and social development and building a moderately prosperous society in all respects. This article states, in current stage, in order to ensure the settlement of the ＂three rural issues＂ successfully and promote the development of modem agriculture and the construction of the new socialistic countryside, as an immune system of our country, audit institutions must further think about our opinions and methods on the audit of ＂three rural issues＂, reinforce the tracking audit of the implementation of our country＇s policies on the ＂three rural issues＂ and promote the enforcement of the policies to strengthen agriculture and benefit farmers. On the basis of deeply analyzing the risks of funds managemen.t, some departments＇ power out of control and economic transition in the audit of＂three rural issues＂, we think that we must focus on three aspects, that is, the implementation of policies on the ＂three rural issues＂, funds and projects and economic responsibilities, strengthen the audit of ＂three rural issues＂ and promote the development of the ＂three rural issues＂ and twelfth five-year plan harmoniously and healthily.

关 键 词：“三农” 审计“十二五”规划 政策执行 

分 类 号：F320[经济管理—产业经济] F239.61