论文部分内容阅读
随着社会主义有计划商品经济的发展和改革的进一步深化,我国的财政信用越来越广泛地参与商品经济活动,已逐步成为社会主义财政和信贷体系的一个组成部分,且发挥着越来越重要的作用。财政信用也是国家财政审计重要内容之一。然而,当前财政信用资金的投向不尽合理,使用效益较低,存在着周转期长,资金呆滞沉淀的矛盾。这表明,对财政信用资金加以审计已到了势在必行的时侯。笔者现就财政信用资金审计重点问题进行探讨。由于财政信用资金与银行信贷资金的筹集与运用资金的主体不同,资金运用与来源的渠道不同,那么,财政信用资金的审计重点也不同于银行信贷资金的审计。笔者认为对财政信用资金的审计应以以下方面为重点。
With the development of the planned socialist commodity economy and the further deepening of the reform, China’s financial credit has become more and more involved in commodity economy activities and has gradually become an integral part of the socialist fiscal and credit system. Important role. Financial credit is also an important part of national financial auditing. However, the current investment of financial credit funds is not reasonable, the use of low efficiency, there is a long turnover, sluggish capital precipitation contradictions. This shows that it is imperative to audit the financial credit funds. The author now on the financial credit funds audit key issues to be explored. Since the main sources of financing and the use of funds are different from those of raising and using the funds of bank credit, the channels of using funds and sources are different. Therefore, the focus of audit of financial credit funds is also different from the audit of bank credit funds. The author believes that the audit of financial credit funds should focus on the following aspects.