农村投资项目效益审计研究

发布时间：2018-06-12 15:01

本文选题：农村投资项目 + 效益审计　；参考：《合肥工业大学》2007年硕士论文

【摘要】： “三农”问题已引起了全社会的关注，十六届五中全会提出了全面建设社会主义新农村的目标。效益审计是当前和今后一个时期审计工作的发展方向，是在财务收支审计基础上的新拓展和新升华。开展农村投资项目效益审计，提高项目建设的经济性、效率性、效果性，既是农村投资项目的顺利实施的需要，也是审计工作发展的必然要求。本文选择农村投资项目开展效益审计研究，，主要论述了农村投资项目效益审计的一般性目标和具体目标、审计的范围和对象、审计的方法和程序，构建了农村投资项目效益审计评价指标及审计相关标准，并对农业项目效益审计的报告主要内容及基本结构进行研究，对农村投资项目效益审计的整改工作进行了阐述，同时还就农村投资项目效益审计中存在的问题进行分析，提出了推进农村投资项目效益审计的策略。
[Abstract]:The issue of "agriculture, countryside and farmers" has attracted the attention of the whole society, and the fifth plenary session of the 16th CPC Central Committee has put forward the goal of building a new socialist countryside in an all-round way. Benefit audit is the development direction of audit work at present and in a future period. It is a new expansion and new sublimation on the basis of financial revenue and expenditure audit. It is not only the need of the smooth implementation of rural investment projects, but also the inevitable requirement of the development of audit work to carry out the benefit audit of rural investment projects to improve the economy, efficiency and effectiveness of the project construction. This paper chooses the rural investment project to carry out the benefit audit research, mainly discusses the general objectives and specific objectives of the rural investment project benefit audit, the scope and object of the audit, the methods and procedures of the audit. The evaluation indexes and auditing standards of rural investment project benefit audit are constructed, and the main contents and basic structure of the agricultural project benefit audit report are studied, and the rectification and reform work of the rural investment project benefit audit is expounded. At the same time, the problems existing in the benefit audit of rural investment projects are analyzed, and the strategies to promote the efficiency audit of rural investment projects are put forward.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6

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