摘要
随着我国审计全覆盖的不断推行,镇(街)财务管理工作越来越受到关注。近年来,国家投入到基层的各类财政资金大幅增加。专项资金的层层下拨,对县(区)财政、审计部门监管资金的责任更大,任务更重,要求更高。在对镇(街)领导干部经济责任审计中发现,由于思想认识、内部机制、财政体制等因素的影响,镇(街)财务管理工作暴露出了许多弊端,普遍存在一些不容忽视的问题,就当前镇(街)财务审计中存在的问题进行分析,并提出解决对策及建议。
With the continuous implementation of audit coverage in our country,the financial management of town(sub-district)has attracted more and more attention.In recent years,various kinds of financial funds invested by the state at the grass-roots level have increased substantially.The allocation of special funds at different levels has a greater responsibility,a heavier task and a higher requirement for the financial and auditing departments of counties(districts)to supervise funds.In the audit process of economic responsibility of leading cadres in towns and sub-districts,it is found that due to the influence of ideology,internal mechanism,financial system and other factors,many malpractices have been exposed in the financial management of towns and sub-districts,and there are some problems that could not be ignored.This paper analyses the problems existing in the current financial audit of towns and sub-districts,and puts forward some countermeasures and suggestions.
作者
陈彬彬
CHEN Bin-bin(Siming District Economic Responsibility Audit Center,Xiamen,Fujian 361000)
出处
《福建农业科技》
2018年第12期52-54,共3页
Fujian Agricultural Science and Technology
关键词
镇(街)
财务管理
审计工作
Town(sub-district)
financial management
audit work