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党中央发出加强农业和农村工作的指示后,各级审计机关积极开展了农资经营、农机管理、扶贫资金、农业投入等涉农审计,查处坑农害农行为,监督落实中央的扶农助农政策,帮助涉农部门提高经济效益和社会效益,增强其务农意识和能力,取得了一定成效。但是,由于审计执法的局限性特别是审计执法的行政强制措施不够明确有力,致使审计对某些违纪问题的查处力不从心,使某些损害农民利益的行为没有受到应有惩处,某些农民利益没有受到切实保护。审计实践中,笔者就碰到三起怪事。
After the CPC Central Committee issued directives on strengthening agriculture and rural work, the auditing agencies at all levels actively carried out audits on agriculture related to agricultural capital management, farm machinery management, poverty alleviation funds and agricultural input, investigated and punished the acts of harrowing peasants and peasants, and supervised the implementation of the assistance granted by the central government Agricultural policies to help agriculture-related sectors to enhance economic and social benefits and enhance their awareness and ability to work in agriculture, and achieved some success. However, due to the limitations of audit law enforcement, especially the administrative enforcement measures of audit law enforcement are not clear enough and powerful, resulting in inadequate investigation and handling of some disciplinary problems caused by the audit, which makes some acts harming the interests of peasants not punished. Some peasants have no interests Be effectively protected. Audit practice, I encountered three strange things.