中央财政专项转移支付资金分配审计的思考——基于2011年内贸发展专项资金分配审计的探索

发布时间：2018-08-28 14:08

【摘要】：中央财政专项转移支付种类多、规模大。商务部参与其中内贸发展专项资金的分配工作。审计署贸易审计局对商务部参与分配的201 1年度内贸发展专项资金进行了探索性审计,采用"突出政策落实,关注分配程序,延伸审计‘四查四看',上下贯通扎实取证"的审计方式,取得成效,也遇到依法审计难等挑战。深化专项资金审计,要努力实践科学审计理念,以资金分配为龙头,贯通资金使用和管理流程,促进资金分配、使用和管理的目标明确、重点突出、合规合理、公开透明、廉洁有效,切实用于落实国家战略和宏观调控政策目标、健全公共财政体系;要不断总结完善在审计中摸索的好经验好做法,审学研结合不断创新思路,积极动员各方面力量实现审计目标。
[Abstract]:The central finance special transfer payment type is many, the scale is big. The Ministry of Commerce participates in the allocation of special funds for the development of domestic trade. The Trade Audit Bureau of the Audit Office conducted an exploratory audit of the 201 year domestic trade development special funds allocated by the Ministry of Commerce, adopting "highlighting the implementation of the policy and paying attention to the distribution procedures," The extended audit 'four checks and four looks, the top and bottom solid evidence "audit method, obtains the result, also meets the legal audit difficulty and so on challenge. To deepen the audit of special funds, we should make great efforts to practice the scientific audit concept, take the allocation of funds as the leading factor, pass through the flow of the use and management of funds, and promote the allocation, use and management of funds with clear objectives, outstanding emphasis, reasonable compliance, and transparency, Clean and effective, effectively used to implement the national strategy and macroeconomic control policy objectives, and improve the public finance system; we must constantly sum up and improve good experience and good practices in auditing, and constantly innovate in combination with review, study, and research. Actively mobilize all forces to achieve audit objectives.
【分类号】：F239.65

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