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“三农”资金审计问题研究
引用本文:王金明.“三农”资金审计问题研究[J].山西农业大学学报(社会科学版),2007,6(3):241-243.
作者姓名:王金明
作者单位:山西农业大学,审计处,山西,太谷,030801
摘    要:"三农"问题已成为目前我国的热点和难点问题,通过对"三农"政策对审计的影响及"三农"责金管理现状的分析,结合目前"三农"资金审计中存在的问题,指出应从提高对"三农"资金审计的认识、提高审计人员素质、加强审计跟踪回访等六个方面加强对"三农"资金的审计,为新农村小康建设服务.

关 键 词:"三农"资金  审计  对策
文章编号:1671-816X(2007)03-0241-03
修稿时间:2007年1月25日

Study on the Problems in Fund Auditing of Three Rural Questions
WANG Jin-ming.Study on the Problems in Fund Auditing of Three Rural Questions[J].Journal of Shanxi Agricultural University:Social Science Edition,2007,6(3):241-243.
Authors:WANG Jin-ming
Abstract:As the Three Rural Questions has been a hot issue nowadays in China,the author is trying to analyze the influence of "Three Rural Policies" on the audit and the status quo of management of "Three Rural" fund.Based on the problems in the auditing of "Three Rural" fund,the author proposes to take some effective measures in the auditing of "Three Rural" fund such as improving awareness of auditing,improving the quality of auditors and strengthening the reviewing of auditing on Three Rural fund.Therefore the fund auditing can be better served for construction of new village.
Keywords:Three Rural Fund  Auditing  Countermeasures
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