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对财政扶贫资金审计的探讨——基于相关审计结果公告

Discussion on Auditing Financial Poverty Alleviation Funds——Announcement based on relevant audit results
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摘要 加快农村致富脱贫是党和政府着力抓的一件民生工程,为此运用大笔资金。但是在扶贫资金审计过程中,出现不少问题。虽然被审计单位对相关问题作出了整改措施,但这些问题的解决一直没有得到完善。本文在分析现下扶贫资金审计的基础上提出以下建议:推进大数据技术在扶贫审计中的作用,扩大扶贫资金的审计范围、充分利用社会审计的力量,加大扶贫监管力度,扩大审计结果的公开。 Accelerating poverty alleviation in rural areas is a livelihood project that the party and the government are focusing on, and a large amount of funds is used for this purpose. However, in the process of auditing poverty alleviation funds, many problems have arisen. Although the audited units have made corrective measures on related issues, the resolution of these problems has not been improved. Based on the analysis of the current audit of poverty alleviation funds, this paper puts forward the following suggestions: Promote the role of big data technology in poverty alleviation audit, expand the audit scope of poverty alleviation funds, make full use of the power of social audit, increase supervision of poverty alleviation, and expand the disclosure of audit results.
作者 吕从东 李慧 Lu Congdong;Li Hui(Nanjing Audit University, Nanjing, Jiangsu 211815)
机构地区 南京审计大学
出处 《江苏商论》 2019年第1期114-117,共4页 Jiangsu Commercial Forum
关键词 扶贫资金 审计结果 公告 poverty alleviation funds audit results announcement
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