财政专项扶贫资金审计中的审计问题和完善对策  

Auditing Problems and Perfecting Countermeasures in the Audit of the Special Financial Funds for Poverty Alleviation

作　　者：杨天锋 YANG Tian-feng(Chongqing Hongkang Accounting Firm,Chongqing 400064,China)

机构地区：[1]重庆弘康会计师事务所,重庆400064

出　　处：《价值工程》2020年第36期75-77,共3页Value Engineering

摘　　要：本文从多个角度出发,阐述了财政专项扶贫资金审计中的审计问题,如审计的覆盖不够全面、审计的技术和方法不够先进、审计缺乏法律制度的保障、审计过程中缺乏有效的绩效指标等。本文将关注扶贫政策的制定和实行情况、检查专项扶贫资金支出票据和资料、审核财政专项扶贫资金的分配、管理和拨付情况、关注项目实施质量和资金的效益,作为审计的重点来进行叙述。与此同时,针对审计自身存在的问题,给予相应的完善对策。This article discusses the audit issues in the audit of special financial funds for poverty alleviation from multiple perspectives,such as insufficient audit coverage,insufficient auditing techniques and methods,lack of legal system protection,and lack of effective performance indicators in the audit process.This paper focuses on the formulation and implementation of poverty alleviation policies,checking the bills and materials of special financial funds for poverty alleviation,reviewing the allocation,management and allocation of special financial funds for poverty alleviation,and paying attention to the quality of project implementation and the benefit of funds.At the same time,in response to the problems of the audit itself,corresponding perfect countermeasures are given.

关 键 词：财政专项扶贫资金 审计方向 审计重点 

分 类 号：F239.41[经济管理—会计学]