基于审计实践探讨规范农业资金使用与管理的对策
发布时间：2019-01-10 08:19
【摘要】：“三农”问题,是关系到党和国家长治久安和富国强民的根本性问题,而国家对农业的投入 则是解决“三农”问题的重要前提条件之一。因此,如何规范农业资金管理与使用就成为社会普 遍关注的一个重要课题。笔者根据多年来对农业资金审计获取的第一手资料和有关政策法规,经 过归纳其存在的问题和分析问题产生的原因,提出了解决问题的相应对策与建议。 根据审计发现,农业资金在管理与使用中存在有诸多问题:在管理中存在管理主体分散,内 控和监督制约机制不健全,财务管理松弛,工程核算漏洞较多等;在使用中又普遍存在资金到位 率低,挤占挪用,损失浪费,弄虚作假,随意改变投向等。产生这些问题,不仅是因为人们受计 划经济传统观念的束缚,法制意识淡薄;管理使用体制不完善,相关法律法规滞后,而且也与处 理处罚和责任追究不到位,没有形成震慑力有直接关系。为此,要进一步规范农业资金的管理与 使用,就必须确立正确的农业发展观,规范农业资金运作机制;加强农业投资立法,强化监督制 约机制;同时要增强法制观念和规则意识,严明国家财经法纪;加大农业资金审计监督力度,促 进农业资金管理使用规范化。
[Abstract]:The issue of "agriculture, countryside and farmers" is a fundamental problem related to the long-term stability of the Party and the country and the prosperity of the people, and the investment of the state in agriculture is one of the important preconditions to solve the problem of "agriculture, countryside and farmers". Therefore, how to regulate the management and use of agricultural funds has become an important issue of social concern. According to the firsthand information and relevant policies and regulations obtained from the audit of agricultural funds over the years, the author has summarized the existing problems and analyzed the causes of the problems, and put forward the corresponding countermeasures and suggestions to solve the problems. According to the audit, there are many problems in the management and use of agricultural funds. There are many loopholes in engineering accounting; In use, there is a low rate of funds in place, misappropriation, loss and waste, fraud, arbitrary change of investment, and so on. These problems arise not only because people are bound by the traditional concept of planning economy, but also because the consciousness of legal system is weak. The system of management and use is not perfect, the relevant laws and regulations lag behind, and it is also not in place with the punishment and accountability, which is directly related to the formation of deterrent power. Therefore, in order to further standardize the management and use of agricultural funds, we must establish a correct concept of agricultural development and standardize the operating mechanism of agricultural funds; Strengthen the legislation of agricultural investment, strengthen the mechanism of supervision and contract, at the same time, strengthen the concept of legal system and the consciousness of rules, and strictly clarify the state financial and economic laws and regulations; Strengthen agricultural funds audit and supervision, promote the management of agricultural funds use standardization.
【学位授予单位】：中国农业大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6;F323.9
本文编号：2406092
[Abstract]:The issue of "agriculture, countryside and farmers" is a fundamental problem related to the long-term stability of the Party and the country and the prosperity of the people, and the investment of the state in agriculture is one of the important preconditions to solve the problem of "agriculture, countryside and farmers". Therefore, how to regulate the management and use of agricultural funds has become an important issue of social concern. According to the firsthand information and relevant policies and regulations obtained from the audit of agricultural funds over the years, the author has summarized the existing problems and analyzed the causes of the problems, and put forward the corresponding countermeasures and suggestions to solve the problems. According to the audit, there are many problems in the management and use of agricultural funds. There are many loopholes in engineering accounting; In use, there is a low rate of funds in place, misappropriation, loss and waste, fraud, arbitrary change of investment, and so on. These problems arise not only because people are bound by the traditional concept of planning economy, but also because the consciousness of legal system is weak. The system of management and use is not perfect, the relevant laws and regulations lag behind, and it is also not in place with the punishment and accountability, which is directly related to the formation of deterrent power. Therefore, in order to further standardize the management and use of agricultural funds, we must establish a correct concept of agricultural development and standardize the operating mechanism of agricultural funds; Strengthen the legislation of agricultural investment, strengthen the mechanism of supervision and contract, at the same time, strengthen the concept of legal system and the consciousness of rules, and strictly clarify the state financial and economic laws and regulations; Strengthen agricultural funds audit and supervision, promote the management of agricultural funds use standardization.
【学位授予单位】：中国农业大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.6;F323.9
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