农业补贴专项资金审计探讨

摘  要

  农业是国民经济的基础，是人类赖以生存和发展的最基本的产业，是人类物质生活资料的重要来源，农业的发展状况直接影响着一个国家或地区经济和社会的稳定与发展。长期以来，我国农业投入严重不足，导致农村、农业发展落后，农民收入偏低，为了确保农业的产出和提高农民的收入，我国必须要实施农业补贴政策。农业补贴在于促进农业产出和农民收入，是农业、农村发展的一种重要手段。农业补贴政策的有效实施关系国计民生，关系社会经济的稳定与发展，对农业补贴专项资金进行审计无疑是保证农业补贴政策有效实施的的一种手段。本文通过分析得出的结论有，随着我国对农业补贴加大投入的同时，还要充分发挥审计工作的监督、服务职能，加强对农业补贴专项资金的审计监督，为社会主义新农村建设提供有力的保障。通过审计可以了解农业补贴的政策措施的执行情况，及时发现问题，堵塞漏洞，以确保资金的使用效益，对于增加农业产出和提高农民收入具有重要的促进作用。

关键词：农业补贴；专项资金；审计

The analysis of auditing on agricultural subsidies’ especial funds
ABSTRACT

Agriculture is the foundation of national economy of human existence and development of basic industry, it is an important source of human material means of subsistence, agriculture directly affects the development of a national or regional economic and social stability and development. For a long time, a serious shortage of agricultural inputs, leading to rural, backward agricultural development, low-income of farmers , in order to ensure that the agricultural output and increase the income of farmers, our agricultural subsidy policies must be implemented. Agricultural subsidies is an important means which promote agricultural production and farmers’ income, agriculture, rural development. The effective implementation of agricultural subsidies is important to people's livelihood, social and economic relations between the stability and development. Audit on agricultural subsidies special funds is no doubt ensure the effective implementation of agricultural subsidies as a means. Based on the analysis concluded that there is, as China's increasing investment in agriculture subsidies, we must also give full play to the supervision of audit work, the service functions and enhance the agricultural subsidies, special funds of the audit supervision, to provide for the construction of new socialist countryside effective protection. Agricultural subsidies by the audit to understand the implementation of policy measures, to discover a problem, plug the loopholes in order to ensure efficiency in the use of funds for increasing agricultural output and income has an important role in promoting.

Key words: Agriculture subsidies；Especial funds；Audit

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