摘要
随着我国财政支农力度加大,财政支农资金效益审计愈显重要。为了提高财政支农资金效益审计的工作质量,需要正确认识财政支农资金效益审计的理论基础,构建有关法律法规,精选审计项目,运用有效的审计方式,探索可行的评价指标体系。
With increased financial support for agriculture,the performance Audit of financial agriculture expenditure is more and more important.To improve the quality of that work,we need to correctly understand the theoretical basis of performance audit,and establish the standards related to the audit of benefit,and choose the best theme of the audit and explore practical system of evaluation criteria.
出处
《经济问题》
CSSCI
北大核心
2008年第2期108-110,共3页
On Economic Problems
基金
国家社科基金(07CJY029)
江苏社科基金(07EYB054)
南京审计学院(NSK2007/B19)的中期研究成果
关键词
财政支农
效益审计
评价指标体系
financial support for agriculture
performance audit
evaluation system
