| 基于绩效审计的财政转移支付资金审计研究 |
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| 引用本文： | 杨京钟. 基于绩效审计的财政转移支付资金审计研究[J]. 重庆三峡学院学报, 2012, 28(6): 43-46 |
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| 作者姓名： | 杨京钟 |
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| 作者单位： | 黎明职业大学,福建泉州,362000 |
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| 基金项目： | 福建省审计厅、福建省审计学会2011年度审计科研招标立项资助课题（项目批准号：MSK1108） |
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| 摘 要： | 为研究绩效审计对政府财政转移支付资金审计的监督作用,文章对现行财政转移支付资金的绩效审计开展定性研究,就我国财政转移支付资金绩效审计存在的问题进行具体分析.由此可以说明,一方面,绩效审计与财政转移支付具有紧密的关联性;另一方面,运用绩效审计方法,可以发挥国家财政转移支付审计的有效监督和公平使用效果,促进区域间的均衡化协调发展以及财政转移支付制度的规范化.
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| 关 键 词： | 绩效审计 财政转移支付 审计监督 效益 |
A Performance-Audit-Based Audit Research on Finance Transfer Payment Fund |
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| YANG Jingzhong. A Performance-Audit-Based Audit Research on Finance Transfer Payment Fund[J]. JOurnal of Chongqing Three Gorges University, 2012, 28(6): 43-46 |
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| Authors: | YANG Jingzhong |
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| Affiliation: | YANG Jingzhong(Liming Vocational University,Quanzhou,Fujian 362000,China) |
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| Abstract: | In order to study the auditing function of performance audit over government fiancé transfer,this paper has carried out a qualitative study on the present government fiancé transfer and an analysis of the problems existent in performance audit of the government fiancé transfer in our country.The conclusion is as follows： there is a close link between the two and the good use of performance audit can play the function of monitoring the use of government fiancé transfer in our country,so that balanced development of different areas can be maintained and government fiancé transfer can be systemized and rule-based. |
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| Keywords: | performance audit finance transfer payment audit supervision benefit |
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