民政资金是社会保障资金的重要组成部份,包括社会救济、社会救助、社会福利、社会优抚等专项资金,民政资金的落实事关国家政策的落实、党同群众的关系、安定团结和社会稳定。对民政资金的审计要慎之又慎,精亦求精。笔者总结多年的民政资金审计经验,认为民政资金审计应重点关注以下几个方面。 Civil affairs funds are an important part of social security funds, including special funds such as social relief, social assistance, social welfare and social special care. The implementation of civil capital is related to the implementation of state policies, the party’s relations with the masses, stability, unity and social stability . Audit of civil affairs funds should be cautious, refined but also refinement. The author summarizes many years of experience in civil audit, that the civil audit should focus on the following aspects.