涉农专项资金绩效审计调查

Research on Performance Auditing of Agricultural-oriented Fund

国家为发展农业生产、建设农村设施及保障农民生活而多渠道筹措投入的专项资金数额逐年加大。国家审计部门为了全面掌握涉农专项资金的绩效情况,了解农民是否真正得到实惠,必须对涉农专项资金绩效进行审计调查。涉农专项资金审计调查的政策性较强,不可随意进行,应选用恰当的原则与方法对资金的经济性、效益性进行考查、分析、评价并给出建议。

The special funds financed and invested through many channels are increasing year by year to develop agricultural production, build rural facility, and secure farmers＇ life in China. The national auditing department must take audit survey on the special flinch for agrieulture to know the performance of these funds and whether farmers get the benefits or not. The survey on these funds should be taken by strict policy, need appropriate principles and methods to examine, analyze and evaluate their economy and efficiency and provide suggestions.