完善和发展水库移民安置审计监督的思考

Improvement and development of audit and supervision for resettlement of reservoirs

水库移民安置是一项社会恢复重建活动,涉及的利益主体多、资金数量大、社会责任重。阐述水库移民安置审计监督的重要性,指出在水库移民安置审计实施中要界定被审计主体,全程跟踪审计,整合社会资源,最大限度地发挥审计监督效果。

Resettlement of reservoirs is a kind of social rehabilitation activity.It involves many beneficial subjects,large amount of investment and heavy social responsibilities.The importance of audit and supervision for the resettlement of reservoirs was discussed.It was proposed that during the implementation of audit for the resettlement of reservoirs,the subject to be audited should be defined,the audit should be fully supervised and the social resources should be integrated so as to give full play of audit and supervision.