| 财政专项资金使用和管理存在问题及其审计对策探讨 |
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| 引用本文： | 邹冬梅.财政专项资金使用和管理存在问题及其审计对策探讨[J].广西财经学院学报,2012(4):48-50. |
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| 作者姓名： | 邹冬梅 |
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| 作者单位： | 中共玉林市 玉州区纪律检查委员会,广西 玉林 537000 |
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| 摘 要： | 审计部门通过加强对专项资金使用的监督,在维护和保证专项资金安全和使用效益等方面发挥了重要作用.但挤占、挪用、截留、使用无计划等问题仍然比较突出.加强财政专项资金审计监督、加大审计力度尤其重要.
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| 关 键 词： | 专项资金 占用 挪用 使用效益 审计对策 审计力度 |
Problems of Application and Management of Special Fiscal Funds and the Auditing Countermeasures |
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| ZOU Dong-mei.Problems of Application and Management of Special Fiscal Funds and the Auditing Countermeasures[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2012(4):48-50. |
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| Authors: | ZOU Dong-mei |
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| Institution: | ZOU Dong-mei(Yuzhou City Commission for Discipline Inspection,Yulin 537000,China) |
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| Abstract: | Auditing institution,through its supervision,plays a vital role in safeguarding the security and the utilization efficiency of special fiscal funds.However,problems such as encroachment,embezzlement,interception,and unplanned uses are still plaguing the application of the funds.Therefore,feasible auditing countermeasures should be taken to strengthen auditing enforcement and supervision. |
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| Keywords: | special fiscal fund encroachment embezzlement utilization efficiency auditing countermeasures auditing enforcement |
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