国际中文开源期刊平台

行政事业单位财政专项资金审计探讨

Problems and Improvement Suggestions in the Audit of Financial Special Funds in Administrative Institutions

社会科学进展 / 2024,6(3)：632-637 / 2024-07-17 104 136

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• 作者： 陈兴述      董方芳     
• 单位：

  重庆工商大学会计学院，重庆

• 关键词： 行政事业单位；财政专项资金；审计问题；改善建议
• Administrative institutions; Special financial funds; Audit issues; Suggestions for improvement
• 摘要： 行政事业单位的财政专项资金是政府为了推动特定的事业发展，实现特定的目标而设立的专门资金。然而，近年来，我国行政事业单位财政专项资金审计存在的资金分配不科学不合理、资金管理不规范、预算编制体系不健全、审计人员综合素质不高等诸多问题日益凸显，严重影响了财政专项资金的使用效益和效果，同时也造成了社会资源的浪费。该文章旨在深入分析当前行政事业单位财政专项资金审计中存在的问题，并对此提出相应的改善建议，以更好地发挥审计监督在财政专项资金领域的价值创造作用。
• The special financial funds of administrative institutions are special funds set up by the government to promote the development of specific undertakings and achieve specific goals. However, in recent years, the problems existing in the audit of financial special funds in administrative institutions in China, such as unscientific and unreasonable fund distribution, non-standard fund management, imperfect budget preparation system and low comprehensive quality of auditors, have become increasingly prominent, which seriously affect the efficiency and effect of the use of financial special funds, and also cause a waste of social resources. This paper aims to deeply analyze the problems existing in the audit of special financial funds in administrative institutions, and put forward corresponding suggestions for improvement, so as to better play the value creation role of audit supervision in the field of special financial funds.
• DOI： https://doi.org/10.35534/pss.0603053
• 引用： 陈兴述，董方芳．行政事业单位财政专项资金审计探讨［J］．社会科学进展，2024，6（3）：632-637.