乡村振兴下涉农资金绩效审计研究  

Research on Performance Audit of Agricultural Funds under Rural Revitalization

作　　者：伍梦欣 周小刚 WU Mengxin;ZHOU Xiaogang(Graduate School of East China Jiaotong University,Nanchang Jiangxi 330000)

机构地区：[1]华东交通大学研究生院,江西南昌330000

出　　处：《山东农业工程学院学报》2021年第3期41-45,共5页The Journal of Shandong Agriculture and Engineering University

基　　金：2019年福建省中青年教师教育科研项目(社科类)“乡村振兴下涉农资金绩效审计研究——以三明市生猪补贴款为例”(JAS9710)。

摘　　要：乡村振兴离不开资金支持,随着对资金投入力度的逐渐增大,涉农资金绩效审计是乡村振兴下重点关注的问题。基于此,进行乡村振兴下涉农资金绩效审计研究。以三明市为例,明确乡村振兴下涉农资金绩效审计目标,坚持以生猪补贴款的具体落实情况和效果为首要目标,保证生猪补贴款能够用到实处;利用层次分析法,设置乡村振兴下涉农资金绩效审计指标权重,采用三层结构构建乡村振兴下涉农资金绩效审计指标体系;完善乡村振兴下涉农资金绩效审计程序,充分落实责任到个人制度,对涉农资金绩效审计数据较为薄弱的环节进行重点研究,在不断地探索实践中完善审计工作。Rural revitalization is inseparable from financial support.With the gradual increase in investment in funds,performance audits of agricultural funds are a major concern under rural revitalization.Based on this,a performance audit study of agricultural-related funds under rural revitalization was conducted.Take Sanming City as an example to clarify the performance audit objectives of agricultural funds under rural revitalization,insist on the specific implementation status and effect of live pig subsidies,and ensure that live pig subsidies can be used effectively;use AHP to set up rural revitalization The weight of the performance audit indicators of agriculture-related funds,using a three-tier structure to build the performance audit indicator system of agriculture-related funds under rural revitalization;improve the performance audit procedures of agriculture-related funds under rural revitalization,fully implement the responsibility to individual system,and compare We will focus on the weakest links and improve the audit work through continuous exploration and practice.

关 键 词：乡村振兴 资金绩效 审计 

分 类 号：F239.4[经济管理—会计学]