财政涉农资金整合下的国家审计思考

财政涉农资金是指国家对农业、农村和农民为补助对象的各类专项资金。在“精准扶贫”的推动下,整合财政涉农资金被提上议程。政府审计作为我国政治经济监督体系的重要组成部分,在保障财政涉农资金整合的政策落实中更是义不容辞。但现阶段针对涉农资金整合审计的理论与实践研究都极度匮乏,文章从分析开展涉农资金整合审计的意义入手,探讨其实施过程中存在的难点与解决方法,以期推动扶贫跟踪审计的不断发展。

Thinking on National Audit under the Integration of Fiscal Agricultural Funds

Fiscal agricultural capital refers to the subsidies to agriculture,rural areas and farmers as the object of all kinds of special funds.Under the impetus of the “precision”for poverty alleviation,integrating fiscal agricultural funds are on the agenda. Government audit as an important part of the political and economic supervision system in China,is incumbent upon the imple-mentation of agricultural capital integration in the protection of fiscal policies.But at this stage,auditing theory and practice re-search on agricultural capital integration are extremely deficient.This paper analyzes the significance of improving agricultural capital integration audit,and discusses the difficulties that exist in the implementation process and the solutions in order to pro-mote the continuous development of tracking audit for poverty alleviation.