现行林业财政政策与审计方法探讨

Discussion on the Current Forestry Financial Policies and Auditing Methods

林业既是一项维护生态安全的公益事业,又是一项改善民生的基础产业,在加强生态建设、维护生态安全、建设生态文明中发挥着主体性和基础性的作用。林业的发展离不开财政资金的支持。本文从我国现行的林业财政政策入手,探讨了林业财政资金的来源、构成和重点投向,提出了林业资金的审计重点,系统梳理了林业资金审计过程中应采取的审计方法。

Forestry is both a public welfare cause maintaining ecological security and a basic industry improving people＇s livelihood. It plays a subjective and fundamental role in strengthening ecological construction, maintaining ecological security and constructing ecological civilization. Forestry development is inseparable from financial fund support. In this paper the sources, compositions and investment priorities of forestry financial funds were discussed from the perspective of current forestry financial policies in China. The key auditing points for forestry funds were put forward and the auditing methods adopted in the auditing of forestry funds were systematically generalized.