反贫能力导向的财政扶贫绩效审计研究  

On Anti-poverty Ability Oriented Performance Auditing in Fiscal Poverty Alleviation

作　　者：王善平[1] 金妍希[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410079

出　　处：《湘潭大学学报（哲学社会科学版）》2013年第3期17-21,共5页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：国家社科基金项目(项目编号:08BJY025)

摘　　要：以科学发展观为指导,对我国财政扶贫及其绩效审计存在的问题进行系统分析,提出应把财政扶贫的重点转移到培育反贫能力上来,较系统地论述了反贫能力的内涵和现行财政扶贫绩效审计在协助财政扶贫,提高反贫能力方面存在的主要问题及成因,在此基础上,进一步研究了反贫能力导向的财政扶贫绩效审计应关注的重要问题和实施策略。With the guide of scientific outlook on development ,this paper has systematically analysed problems in fiscal poverty allevi- ation and the performance auditing, and presented that the focus of fiscal poverty alleviation should be transferred to anti - poverty abili- ty cultivation. The paper has discussed systematically the connotation of anti - poverty ability and the main problems and the reasons in current performance auditing on assisting fiscal poverty alleviation to improve the anti - poverty ability, and on this basis,further studied the important issues that anti -poverty ability oriented performance auditing in fiscal poverty alleviation should focus and the audit im- plementation strategies.

关 键 词：反贫能力 财政扶贫 绩效审计 科学发展 

分 类 号：F812[经济管理—财政学]