计算机技术在新型农民培训工程审计中的应用

Computer Technology in the New Farmer Training Project Auditing Practice

新型农民培训工程是农业部、财政部于2006年组织实施,主要以农村一二三产业从业人员培训为主体,旨在促进农业生产发展,增加农民收入而实施的一项民生工程。但在项目实施的过程中,存在部分培训机构骗取财政补贴资金的现象,而相关监督核查部门面对涉及人数众多的参训农民,采用传统的抽查回访进行监督核实,显然是心有余而力不足。文章重点介绍如何应用数据库查询技术进行数据分析,确定审计疑点,集中力量查实问题。

The new farmer training project is the Ministry of agriculture,Ministry of Finance on 2006 implementation,mainly in the rural one two three industry personnel training as the main body,aiming to promote the development of agricultural produc tion,increase farmers＇ income and the implementation of a livelihood project.But in the process of project implementation,some training institutions for financial subsidy funds phenomenon,and supervision of the relevant verification department face in volves numerous training farmers,using the traditional inspection visit supervise and verify,apparently powerless.This paper in troduces how to apply the database query technology for data analysis,determine the audit doubts,concentrating on problems found.