涉农专项资金效益审计的几点建议  

Some suggestions for the audit of special agricultural funds benefit

作　　者：王金华[1] 宋媛光[1] 孙晓睿 

机构地区：[1]黑龙江工程学院,哈尔滨150050 [2]黑龙江审计科学研究所,哈尔滨150001

出　　处：《经济研究导刊》2016年第8期155-157,共3页Economic Research Guide

基　　金：黑龙江省自然科学基金项目"农村基础设施建设专项资金效益审计方法研究"(G201205)部分研究成果

摘　　要：涉农专项资金是指国家以投资、补助或其他形式投向农业、农村和农民的各项专项资金。其设立、分配、使用、管理以及后续效益评估环节都会存在一定的问题。审计机关是保障涉农专项资金的安全、提高资金使用效益的重要监督部门,目前对涉农专项资金效益审计也存在一些问题,比如效益审计制度不健全,效益审计人力资源缺乏,审计方式、方法简单陈旧,并未充分利用现代审计新技术,审计评价体系不完善等。因此,侧重农村基础设施效益审计,从健全涉农资金管理制度和效益审计机制、改革效益审计用人机制、构建效益审计评价指标体系、采用先进的效益审计方式方法等方面进行论述,并提出了相关建议。Agriculture related special funds refers to investment,subsidies or other forms of various special funds to invest in agriculture,rural areas and farmers. The establishment,distribution,use,management and follow-up evaluation link will have some problems. The auditing organ is the protection of agriculture related special funds safety supervision departments,improve the efficiency in the use of funds at present,the benefit audit of special agriculture related funds also exist some problems,such as the benefit audit system is not perfect,the lack of human resources,benefit audit audit mode,the old method is simple,does not make full use of modern audit technology,audit evaluation system is not perfect. Therefore,focus on the rural infrastructure efficiency audit,from perfecting agricultural funds management system and mechanism reform of performance audit,performance audit employment mechanism,construct the evaluation index system of performance audit,the use of advanced performance auditing methods And so on,and put forward some related suggestions.

关 键 词：涉农专项资金 效益审计 审计方法 评价指标 

分 类 号：F239.5[经济管理—会计学]