农村财政支出绩效审计研究_会计审计
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密 惠 保
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农村财政支出绩效审计研究(15000字)
摘 要：中国是历史悠久的农业大国，13亿总人口中大约有8亿（占全国人口的62%）生活在农村。随着我国对农村的财政支出逐年增加，对其进行绩效审计工作也显得越来越重要，但我国的财政支出绩效审计体系的研究才刚刚开始。本文拟在了解我国农村财政支出现状的基础上，针对我国农村财政支出绩效审计中存在的一些问题，结合定量和定性的方法,提出一些具体的解决方案。
关键词：财政支出；财政支农支出；绩效审计；对策
The Performance of the Study of Fiscal Expenditure Audit
Abstract：China is a agricultural country with long history, the total population has1.3 billion, about 8 million (62% of total population) live in rural areas. As China's fiscal expenditure on rural areas increased year by year, its performance audit work has become increasingly important, but China's fiscal expenditure system of performance auditing has only just begun. This paper intends to understand the status of China's rural financial expenditure on the basis of financial expenditure performance auditing for rural problems, combined with quantitative and qualitative analysis, solved some specific solutions.
Keywords: Expenditure; Financial expenditure;Performance audit; Strategy;