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一、市场经济条件下县(市)级农业资金审计的新特点现阶段要搞好农业资金审计,必须把握新老体制转换过程中农业资金审计所呈现的新特点,促使农业资金审计实现新的突破。1、农业资金审计的地位有了显著提高。诚然,计划经济和后来实行的有计划的商品经济也重视农业的地位和作用,但是由于综合国力薄弱,农业资金的投入相对较少。同时,由于农业资金本身均具有专款专用性质,其在筹集、使用过程中执行财经纪律的自觉性比其他审计领域要好得多,即使存在一些问题,其敏感性和复杂性远远不能和财政金融审计和企业审计等相比,所以毋庸讳言,长期以来农业资金审计事实上在基层一直处于“配角”地位。市场经济的实施使这种状况出现了深刻的转机,人口众多和产业结构不合理的两大压力,促使中央决心“下大气力”
First, the new features of the county (city) level of agricultural capital audit under the condition of market economy At present, we should do a good job in the audit of agricultural funds, we must grasp the new characteristics of the audit of agricultural funds in the process of new and old system transformation, and promote the audit of agricultural funds breakthrough. 1, the status of agricultural capital audit has been significantly improved. It is true that the planned economy and the planned commodity economy that was implemented later also emphasized the status and role of agriculture. However, due to the weakness of overall national strength, the investment of agricultural funds is relatively small. At the same time, due to the special nature of agricultural funds themselves, they are much more conscientious in enforcing financial discipline in the process of raising and using their funds than other auditing fields. Even if some problems exist, their sensitivity and complexity are far from being compatible with those of finance Compared with auditing and enterprise auditing, it is needless to say that the audit of agricultural funds has for a long time been at a “supporting role” in grassroots units. The implementation of a market economy has brought about a profound turning point in the situation. The two major pressures of a large population and irrational industrial structure have prompted the Central Government’s determination to “make great efforts”