财政专项资金使用和管理存在问题及其审计对策探讨

Problems of Application and Management of Special Fiscal Funds and the Auditing Countermeasures

审计部门通过加强对专项资金使用的监督,在维护和保证专项资金安全和使用效益等方面发挥了重要作用。但挤占、挪用、截留、使用无计划等问题仍然比较突出。加强财政专项资金审计监督、加大审计力度尤其重要。

Auditing institution, through its supervision, plays a vital role in safeguarding the security and the utilization efficiency of special fiscal funds. However, problems such as encroachment, embezzlement, interception, and unplanned uses are still plaguing the application of the funds. Therefore, feasible auditing countermeasures should be taken to strengthen auditing enforcement and supervision.