本文選題：農(nóng)村投資項目 + 效益審計��； 參考：《合肥工業(yè)大學(xué)》2007年碩士論文

【摘要】： “三農(nóng)”問題已引起了全社會的關(guān)注，十六屆五中全會提出了全面建設(shè)社會主義新農(nóng)村的目標(biāo)。效益審計是當(dāng)前和今后一個時期審計工作的發(fā)展方向，是在財務(wù)收支審計基礎(chǔ)上的新拓展和新升華。開展農(nóng)村投資項目效益審計，提高項目建設(shè)的經(jīng)濟性、效率性、效果性，既是農(nóng)村投資項目的順利實施的需要，也是審計工作發(fā)展的必然要求。本文選擇農(nóng)村投資項目開展效益審計研究，，主要論述了農(nóng)村投資項目效益審計的一般性目標(biāo)和具體目標(biāo)、審計的范圍和對象、審計的方法和程序，構(gòu)建了農(nóng)村投資項目效益審計評價指標(biāo)及審計相關(guān)標(biāo)準，并對農(nóng)業(yè)項目效益審計的報告主要內(nèi)容及基本結(jié)構(gòu)進行研究，對農(nóng)村投資項目效益審計的整改工作進行了闡述，同時還就農(nóng)村投資項目效益審計中存在的問題進行分析，提出了推進農(nóng)村投資項目效益審計的策略。
[Abstract]:The issue of "agriculture, countryside and farmers" has attracted the attention of the whole society, and the fifth plenary session of the 16th CPC Central Committee has put forward the goal of building a new socialist countryside in an all-round way. Benefit audit is the development direction of audit work at present and in a future period. It is a new expansion and new sublimation on the basis of financial revenue and expenditure audit. It is not only the need of the smooth implementation of rural investment projects, but also the inevitable requirement of the development of audit work to carry out the benefit audit of rural investment projects to improve the economy, efficiency and effectiveness of the project construction. This paper chooses the rural investment project to carry out the benefit audit research, mainly discusses the general objectives and specific objectives of the rural investment project benefit audit, the scope and object of the audit, the methods and procedures of the audit. The evaluation indexes and auditing standards of rural investment project benefit audit are constructed, and the main contents and basic structure of the agricultural project benefit audit report are studied, and the rectification and reform work of the rural investment project benefit audit is expounded. At the same time, the problems existing in the benefit audit of rural investment projects are analyzed, and the strategies to promote the efficiency audit of rural investment projects are put forward.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.6

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本文編號：2010075