| 关于财政资金使用效益审计的探讨 |
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| 引用本文： | 吴腊.关于财政资金使用效益审计的探讨[J].安徽农学通报,2007,13(8):197-199. |
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| 作者姓名： | 吴腊 |
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| 作者单位： | 河南农业职业学院,河南郑州,451450 |
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| 摘 要： | 本文从我国财政资金使用效益审计已逐步成为政府审计工作主流的现状出发,简单介绍了财政资金使用效益审计的概念、特点、目的、职能等要素.阐明了效益审计面临的审计范围较窄、审计程序不固定、评价体系不完善等方面的问题,并针对审计的现状和面临的问题相应提出了合理界定审计范围、遵循规范的审计程序、健全和完善评价体系等对策,以规范财政资金使用效益审计,使国家的审计机关在今后的审计过程中积极探索、不断总结、逐步规范、逐步完善.
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| 关 键 词： | 财政资金使用效益审计 问题 对策 |
| 文章编号： | 1007-7731（2007）08-197-03 |
| 收稿时间： | 2007 |
Discussion regarding the benefit auditing About using financial fund |
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| Wu La.Discussion regarding the benefit auditing About using financial fund[J].Auhui Agricultural Science Bulletin,2007,13(8):197-199. |
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| Authors: | Wu La |
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| Institution: | Henan Vocational technical college, Zhengzhou 451450 |
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| Abstract: | Presently,benefit auditing about using financial fund has become the development direction of the auditing,the authenticity and validity of modern auditing is also transforming gradually to the benefit.The financial fund utilization system is the important constituent of public financial frame.Adjusting and optimizing utilization benefit of financial fund is a important task that the finance reform and development will face incurrent and the next period.This article has embarks on the benefit auditing about using financial fund become the mainstream of government audit gradually at the present.The essential factor such as,concept,characteristic,goal and so on is introduced simply in the first part of the article.In this ground,it is found that the benefit auditing about using financial fund is at the starting stage,the facing problems such as audit scope is narrower,the audit procedure is not fixed,the appraisal system was imperfect and so on is elaborate in the second part.In the third part,in the light of the present situation and problems faced,the suggested countermeasure is put forward as follows,such as limiting the auditing scope,regulating auditing process and perfecting the appraisal system and so on,in order to regulate the benefit auditing about using financial fund and promote the exploration,summarize,regulation and the perfection of it,in the later government auditing process. |
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| Keywords: | The benefit auditing about using financial fund problems solution |
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