福建省林业财政支出绩效审计问题研究——基于生态文明试验区建设视角

The study on forestry finance expenditure performance audit of Fujian province——based on construction of national ecological civilization experimental area

创建国家级生态文明试验区是福建省生态文明建设的历史新高度和时代战略任务,各级政府公共财政投入将向包括林业事业在内的生态建设领域倾斜。传统林业财政审计监督的局限性以及多元化生态资金筹措机制的确立,凸显出生态文明试验区战略框架下开展林业财政支出绩效审计的必要性与迫切性。林业财政支出绩效审计在生态文明试验区建设中具有监督工具、评价手段、鉴证辅助、"免疫细胞"的职能框架,并且透过非特异性作用机制和特异性作用机制呈现出来。建议在生态文明试验区建设中,开展定量与定性结合、短期与长期兼顾的差别化林业财政支出绩效审计。

The establishment of national ecological civilization experimental zone is a new historical height and strategic task for the ecological civilization construction in Fujian province China.The public finance investment from all levels of government will tilt to the field of ecological construction,including forestry.It is necessary and urgent to carry out the performance audit of forestry fiscal expenditure under the framework of ecological civilization experimental area,because of the limitation of traditional forestry financial audit supervision and the establishment of diversified ecological financing mechanism.The forestry finance expenditure performance audit has the function frames as supervision tools,evaluation methods,verification assistance,and 'immune cells'under the construction of ecological civilization expenditure area.It is shown by nonspecific mechanism and specific action mechanism.Finally,the forestry finance expenditure performance audit with the combination of quantitative and qualitative analysis,short-term and long-term consideration and classified audit in the construction of ecological civilization expenditure area have been recommended in this article.