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十七届三中全会明确,公共财政将加大农村基础设施建设、农村教育、农村社会保障、农村卫生等事业的投入。为了应对国际金融危机影响造成的中国经济下滑风险,中央政府又推出4万亿投资的两年经济振兴计划。其中,用于农村民生工程和农村基础设施3700亿元。监督公共财政资金分配使用的安全、完整、有效是审计机关的法定职责。本文就农村基础设施建设公共财政支持效益审计,从审计内容、审计方法、审计评价等三个方面作了一些探讨。
The Third Plenary Session of the 17th Central Committee of the Communist Party of China made it clear that public finance will increase investment in rural infrastructure construction, rural education, rural social security and rural health. In response to the economic downturn in China caused by the global financial crisis, the central government has also launched a two-year economic revitalization plan with a total investment of 4 trillion yuan. Among them, it is used for rural people’s livelihood projects and rural infrastructure of 370 billion yuan. It is the statutory duty of the auditing organ to supervise the safe, complete and effective use of public financial funds. This article makes some discussions on the public financial support efficiency audit of rural infrastructure construction from the aspects of audit contents, audit methods and audit evaluation.