近年来,国家高度关注三农问题,为了保证各地农民的饮水、农田灌溉安全,国家注入了大量资金对小型水库进行除险加固。从钟祥市已审计的20个小型水库除险加固工程来看,做好此类工程审计,应从报送的资料、施工现场及财务收支管理三个方面查看问题,以确保工程质量,发挥工程的社会、经济效益。 In recent years, the state has paid great attention to the issues concerning agriculture and rural areas. In order to ensure the drinking water for farmers and irrigate the farmland, the state injected a large amount of funds into efforts to eliminate and reinforce the small reservoirs. Judging from the 20 small reservoirs that have been audited in Zhongxiang City, the project should be reviewed in terms of information submitted, construction site and financial revenue and expenditure management so as to ensure the quality of the project and make full use of the project The social and economic benefits.