新型农业项目跟踪审计存在问题及对策思考  

Problems and Countermeasures of the Follow-up Auditing for New-type Agricultural Projects

作　　者：张文霞[1] ZHANG Wen-xia(Xingtai Polytechnic College,Xingtai,Hebei 054035,China)

机构地区：[1]邢台职业技术学院,河北邢台054035

出　　处：《邢台职业技术学院学报》2021年第2期68-70,共3页Journal of Xingtai Polytechnic College

基　　金：2019年度河北省社会科学基金项目--“河北省新型农业发展中遏制农地非农化政策的执行力研究”,项目编号:HB19GL015。

摘　　要：新型农业项目涉及农业资源低碳利用、农业循环经济、农产品电子商务等多种类型,具有生产和管理方式先进、模式化和集约式经营等优点,在国家各项涉农扶贫政策助推下得到了快速发展。为了掌握新型农业项目资金使用是否规范以及项目实施效果如何,开展新型农业项目跟踪审计十分有必要。目前新型农业项目跟踪审计还存在一些问题,文章分析新型农业项目跟踪审计主要存在的问题,并提出相应的对策建议。New-type agricultural projects involve low-carbon utilization of agricultural resources,agricultural circular economy,agricultural product e-commerce and other types.They have the advantages,such as advanced production and management methods,modular and intensive management,and it has developed rapidly with the help of various national agricultural-related poverty alleviation policies.In order to grasp whether the use of funds for new agricultural projects is standardized and how the project implementation effects are,it is necessary to carry out the follow-up auditing for new agricultural projects.At present,there are still some problems in the follow-up auditing for new-type agricultural projects.This article analyzes the main problems in the follow-up auditing for new-type agricultural projects and proposes corresponding countermeasures.

关 键 词：新型农业项目 跟踪审计 对策建议 

分 类 号：F239.61[经济管理—会计学]