涉农资金审计研究

Research on Audit of Capital Concerning Agriculture

涉农资金审计是涉及农村社会发展,具有高度综合性、复杂性的审计任务,是审计机关顺应当前经济社会发展,面向农村社会的审计任务的主题和功能概括。本文从涉农资金的内涵与审计需求,当前涉农资金审计的现状、问题和原因,涉农审计的技术线路和涉农审计的组织管理等几个方面对涉农资金审计进行了分析梳理。

Audit of capital concerning agriculture is a comprehensive and complicated audit task related to the rural social development ; it summarizes the theme and function of audit tasks facing the rural society. This paper made analysis on the audit of capital con- cerning agriculture from several aspects： the connotation and audit demand of capital concerning agriculture, the current situation, problems and reasons, the technical route and management of the audit, etc.