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为了充分发挥审计的监督作用,理顺乡镇财政、财务关系,促进乡镇经济的持续、稳定、协调发展,开展对乡镇财政审计是十分必要的。为此,本文谈谈乡镇财政的审计内容。一、审计财政收入执行情况。审计的内容主要是:财政部门制定组织收入的各种制度办法是否健全、合法,其实施结果如何;预算收入是否按政策足额征收,及时上解,有无隐匿、漏交、欠交、抗交预算收入等情况;是否按照规定的退库项目和制度及手续办理退库;减免税是否符合税法规定及减免税政策,有无挪用、截留税款的情况。预算外收入和自筹收入的取得是否合法,有无乱摊派等问题。收入审计的重点应放在预算内收入审计上。
In order to give full play to the oversight role of auditing, it is necessary to straighten out the fiscal and financial relations between villages and towns and to promote the sustainable, stable and coordinated development of township economy and carry out the financial auditing of townships and towns. To this end, this article talk about the audit of township financial content. First, the audit of the implementation of revenue. The contents of the audit are mainly: the various departments and measures for the formulation of organizational income by the financial departments are sound and legal, and the results of their implementation; whether the budgetary revenues are fully levied in accordance with the relevant policies and are promptly disclosed, whether concealed, leaked, owed, Whether it is in accordance with the provisions of the tax refund and exemption of tax policy, whether or not to divert tax. Whether extra-budgetary revenue and self-generated revenue are obtained legally or not and whether there is any unjust apportion. The focus of revenue audit should be on the revenue audit budget.