| 效益审计：涉农专项资金审计的必然选择 |
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| 引用本文： | 张红卫,李曙光.效益审计：涉农专项资金审计的必然选择[J].河北科技大学学报(社会科学版),2008,8(2):37-41. |
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| 作者姓名： | 张红卫 李曙光 |
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| 作者单位： | 1. 河北经贸大学,河北,石家庄,050061
2. 河北省审计厅,河北,石家庄,050051 |
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| 基金项目： | 河北省科技厅软科学项目 |
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| 摘 要： | 解决好“三农”问题是全国经济工作的重心之一。近几年涉农专项资金投入快速增长，为保障涉农专项资金的安全、完整，提高使用效益，迫切要求开展涉农专项资金审计。涉农专项资金相对短缺以及使用的繁杂性决定了政府审计应以效益审计为主要模式。开展涉农专项资金效益审计应重点关注项目选题、目标制定、对象选择、内容确定、建立量化评价指标、综合运用审计方法和技术，并逐步建立审计结果公告制度。
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| 关 键 词： | 涉农专项资金 效益审计 新农村建设 |
VFM Audit:The Nature Selection in Rural Funding Auditing |
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| ZHANG Hong-wei,LI Shu-guang.VFM Audit:The Nature Selection in Rural Funding Auditing[J].Journal of Hebei University of Science and Technology,2008,8(2):37-41. |
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| Authors: | ZHANG Hong-wei LI Shu-guang |
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| Institution: | ZHANG Hong-wei , LI Shu-guang (1. Hebei University of Economics and Business,Shijiazhuang 050061 ,China; 2. Hebei Audit Department,Shijiazhuang 050051 ,China) |
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| Abstract: | To solve the "Three Rural" issues is the center of the national economic work.With the development of China's economy,government investment in rural communities has increased so quickly in past few years.How to maintain the safety,completeness,and efficiency of the fund has become a very urgent problem.Auditor puts his eyes on the problems and selecting VFM audit as the tool to solve it,because VFM audit has a nature guilty focusing on effectiveness,efficiency and value of money.However,in China,auditors do not have enough experience to carry it out.The researches focus on the problem and try to find an exact way to improve VFM audit in rural funding,more effectively and efficiently. |
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| Keywords: | rural funding VFM audit new socialist countryside |
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