乡村公路建设与养护绩效审计的思考

Thinking Deeply on Performance Audit of Village Highway Construction and Maintenance

乡村公路是农民出行的必径之路,是农业经济发展和实现城乡一体化发展战略的重要基础设施。现结合乡村公路建设与养护的审计实践,提出在乡村公路绩效审计中应关注项目的计划编制、工程项目管理、日常养护、路政管理几个方面。同时,在审计过程中应注重审计目标与国家政策的落实情况的结合、财务审计与工程审计的结合,以及灵活运用收集审计证据的方法,以期从审计的角度推动乡村公路建设与养护完善制度,加快新农村建设。

The village highway is the only way for the trip of farmers, and is the important infrastructure to develop the agricultural economy and to realize the urban and rural integrated development strategy.Combined with the audit practice of village highway construction and maintenance, the article puts forward several aspects of project planning preparation, engineering project management, routine maintenance and highway administration necessarily for attention in the performance audit of village highway. In the audit process, also it should pay attention to the combination of audit objective with the implementation of the state policy, the combination of finance audit with engineering audit, and the flexible application method of collected audit evidence in order to push forward the construction and maintenance perfecting system of village highway from the angle of audit and to speed up the building of new rural area.