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各级财政不断加大“三农”的支持力度,对国家审计机关涉农审计机构及审计人员提出了更高的要求。所以,探讨财政涉农资金审计这一课题很有必要。本文从财政涉农资金审计的概念、内容、运用审计新方式、对财政涉农资金审计人员的要求四方面浅述财政涉农资金审计。
The financial support from all levels of government has been steadily increasing “the support of agriculture, rural areas and farmers” and put forward higher requirements on the auditing agencies and auditing personnel involved in agriculture of the state auditing organs. Therefore, it is necessary to probe into the issue of auditing the financial agriculture-related funds. This article discusses the financial fund-related agriculture-related fund audit from four aspects: the concept and content of the financial fund-related agriculture-related audit, the new way of using auditing and the requirements of auditors of financial capital-related agriculture.