谈对农业专项资金效益问题的几点认识

Several Views on the Effectiveness of Agricultural Special Fund

以农业专项资金、特别是粮食直补资金等为研究对象,从农业审计的角度入手,分析了当前存在于理论和实践部门的三个误区:第一,农业专项资金虽有其特殊性质,但仍旧应该对其进行积极的效益审计;其次,农业资金的效益审计不但要关注和监控资金流的运动过程,还应该注意考察资金最终用度的效益,力求避免“隐形浪费”的情况发生;最后,针对农业专项资金、特别是粮食和综合直补资金,分析了已被普遍接受的“资金投向的目标瞄准机制”。针对上述问题,提出了相应的建议。

This paper takes the agricultural special fund as the research object, especially the direct grain fund and starts with the agricultural audit angle. It is still suitable to carry on the positive benefits audit although the agricultural special fund has its special nature. We should not only pay attention to the audit of agricultural special fund and monitor the fund＇s flow process, but also lay stress on inspecting the final expenses benefits in order to avoid the occurrence of ＂the hiding waste＂. In view of the agricultural special fund, especially the direct grain and synthesis funds, this article concentrates on the finance input direction＇s ＂goal aiming mechanism＂, which has already been generally accepted as the policy mentality, and points out its disadvantages accordingly and puts forward some corresponding improvement suggestions.