摘要
近年来国家加大支农力度,不断增加农业专项资金的投入,有力地促进了农业、农村经济的发展。但是,在农业项目调查中发现,专项资金的使用过程中还存在着项目预算不准确,资金被挤占、挪用,会计基础工作不规范等较为严重的问题,因此必须重视预算管理,监督项目实施过程,才能保证资金的安全,提高使用效率。
Although the government constantly strengthens its financial support in recent years,especially large amount of special fund, for agriculture,which positively promotes the development of agriculture and rural economy,it also creates a lot of serious problems concerning the fund management.The investigation of the project of agriculture reveals that lots of problems about the fund management,including errors in the budget management,the misappropriation of special fund,the nonstandard operation of basic accounting procedures,etc.,frequently happen with the use of agricultural special fund.So the budget management and the procedure of the project performance must be paid great attention to and monitored for the fund security and efficiency.
关键词
农业专项资金
预算管理
监督
检查
agricultural special fund
budget management
monitor
inspection