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从分析财政支农资金疏于管理监督的原因着手,进而比较具体地介绍了财政支农资金“审核、注销”制度和支援不发达资金实行“县级财政报账制”的基本内涵;详细阐述了“审核注销”和不发达资金实行“县级财政报账制”四个方面的突出特点:拓展了监督领域、监督方法有所改进、财政履行监督责任加强、监督工作力度加大。
From the analysis of the reasons why the financial support for agriculture is neglecting the management and supervision, this paper introduces the basic connotation of the system of financial support for agriculture, the system of examination and cancellation, and the support of underdeveloped funds ; Described in detail the “audit cancellation” and the implementation of underdeveloped funds “county-level financial reporting system ” outstanding features in four areas: to expand the area of supervision, monitoring methods have improved, the responsibility of financial performance supervision to strengthen and supervise the work Intensify.