林业专项资金审计的现状、问题及对策研究  

Research on the Status,Problems and Countermeasures of Forestry Special Funds Audit

作　　者：晁睿智 李登明[1] CHAO Rui-zhi;LI Deng-ming(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《中国林业经济》2020年第6期134-137,共4页China Forestry Economics

摘　　要：在加快生态文明建设、打造美丽中国的过程中,国家对林业专项资金的投入越来越大。为保障资金的使用落到实处,审计需要发挥其特定的职能。然而我国林业专项资金的现状反映出当前的林业资金审计还存在一些问题:传统审计工作无法全面监督资金使用过程;审计目标的设立上,缺乏对资金使用绩效的重视;缺乏严格的问责机制;审计结果公告力度不高;审计工作开展受到外部制约。因此为进一步推进林业专项资金审计工作水平,结合目前审计存在的问题提出建议:建立健全跟踪审计机制;注重林业专项资金绩效审计;完善问责机制以保障审计结果落实;提高审计结果公告力度并加强审计结果的运用;提升审计机关独立性。In the process of accelerating the construction of ecological civilization,the state is investing more and more special funds for forestry.In order to ensure the use of funds,audit needs to perform its spe⁃cific functions.However,the status of China's forestry special funds reflects that there are still some prob⁃lems in the current forestry funds audit:the traditional audit work cannot fully supervise the use of funds;the audit objectives lack the emphasis on the performance of the use of funds;strict accountability mecha⁃nisms are inadequate;the announcement of audit results is not strong;audit work is subject to external con⁃straints.Therefore,in order to further promote the level of forestry special funds audit work,relevant sug⁃gestions are made in light of current audit problems:establishing and improving the follow-up audit mech⁃anism,focusing on performance audit,improving accountability mechanisms to guarantee the implementa⁃tion of audit results,increasing the announcement of audit results and strengthening the use of audit re⁃sults,and enhancing the independence of audit institutions.

关 键 词：林业专项资金 资金审计 问题 对策 

分 类 号：F23[经济管理—会计学]