| 乡镇财政专项资金违规形式及其审计方略 |
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| 引用本文： | 张昌隆,李晓军.乡镇财政专项资金违规形式及其审计方略[J].中国教育发展研究杂志,2006,3(6):74-76. |
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| 作者姓名： | 张昌隆 李晓军 |
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| 作者单位： | [1]湖南省浏阳审计局,浏阳410300 [2]湖南省浏阳市委党校,浏阳410300 |
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| 摘 要： | 当前，国家为了加强社会主义新农村建设，对农村、农民投入了大量专项资金。而乡镇对财政专项资金的管理使用普遍存在违纪违规行为，且手法多样。对乡镇财政专项资金的审计，必需健全监督机制，创新审计方略。
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| 关 键 词： | 专项资金 审计目标 审计方略 违规形式 乡镇财政 中国 |
The form of villages and towns getting out of line on the finance special capital and the general plan of audit |
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| Zhang Changlong ,Li Xiaojun.The form of villages and towns getting out of line on the finance special capital and the general plan of audit[J].The Research Journal Of China Educational Development,2006,3(6):74-76. |
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| Authors: | Zhang Changlong Li Xiaojun |
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| Abstract: | At present, in order to strengthen the construction of new socialistic village, the government has invested much special capital in the village and on farmer. But there is a action of breaching the principle and getting out of line on the management to the special capital in the villages and towns and the technique is multiform. So the audit on the special capital invested in the villages must make the supervisory system perfect and the general plan of the audit also needs innovating. |
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| Keywords: | special capital getting out of line audit object general plan of audit |
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