精准扶贫导向下的财政资金绩效审计  

The Performance Audit of Financial Funds under the Direction of Precision Poverty Alleviation

作　　者：杨毅[1] 郭太平[2] 马艳飞[2] 

机构地区：[1]昆明理工大学,昆明650051 [2]审计署驻昆明特派员办事处,昆明650051

出　　处：《价值工程》2017年第15期41-42,共2页Value Engineering

摘　　要：扶贫审计应贯彻落实创新、协调、绿色、开放、共享的发展理念指导,突出财政资金安全,提高扶贫资金绩效。本文论述了以精准扶贫为导向的财政资金绩效审计内容和现实意义,重点分析扶贫审计重点和方法,实现扶贫资金绩效审计的路径和难点,对扶贫绩效审计理论和实践具有一定的借鉴作用。Poverty alleviation audit should carry out the innovation, coordination, green, open and shared development concept guidance, highlight the safety of financial funds, improve the performance of poverty alleviation funds. This paper discusses the content and the practical significance of the performance audit of financial funds with the direction of precision poverty alleviation, focus on analysis of the key points and methods of poverty alleviation, the path and difficulty of realizing the performance audit of poverty alleviation funds. It can be used as reference for the theory and practice of poverty alleviation performance audit.

关 键 词：精准扶贫 扶贫资金审计 资金安全 资金绩效 

分 类 号：F239.42[经济管理—会计学]