论基于平衡记分卡的涉农审计实务框架构建.pdfVIP

论基于平衡记分卡的涉农审计实务框架构建 齐兴利 南京审计学院法学院 【摘要】2004年以来，中央和地方各级政府都将“三农”问题摆放在了极其重要的位置，对 其投入逐年增加。为对该部分资金使用情况进行有效监督，国家审计署近几年逐步加大涉农 资金审计工作力度。而目前我国涉农审计实务仍然缺乏有效的指导。对此，本文借鉴平衡记 分卡的设计思路，将农业资金划分为“完全商业化资金”、“高度商业化资金”、“高度政策化 资金”和“完全政策化资金”,提出构建涉农审计实务框架的“五边形原则”，构建以“完全 商业目标审计”、“高度商业目标审计”、“高度政策目标审计”和“完全政策目标审计”为四 个审计方向的涉农审计实务框架。同时运用数理统计方法，描述在该实务框架下审计方法的 选择和审计人员的分组方法。并以一实例阐释本文主要观点的应用。 【关键词】涉农审计；实务框架；平衡记分卡 【Abstract 】Since 2004, China’s central and local governments treat agriculture related issues as extremely important, and contribute to them increasingly year by year. In order to effectively inspect the use of these funds, CNAO has been doing more and more in agricultural audit recent years. However, effective guidance does not exist as to the agricultural audit practices. In responding to this situation, and learning from the ideas of Balanced Scorecard, this paper divides agricultural funds into four categories, including Absolutely Commercial Funds, Highly Commercial Funds, Highly Political Funds and Absolutely Political Funds. A Pentagon model is proposed for establishing an agricultural audit practice framework. And then, an agricultural audit practice framework is established, in which there’re four directions of agricultural audit. The four directions are Absolutely Commercial Purpose Audit, Highly Commercial Purpose Audit, Highly Political Purpose Audit, and Absolutely Political Purpose Audit. By means of mathematical statistics, selection processes of audit methods and auditors are described. A scenario analysis is used to explain the main ideas of this paper. 【Key Words 】Agricultural Audit ；Practice Framework ；Balanced Scorecard 2007年7月20 日，国家审计署召开全国审计工作座谈会，明确提出：在建设杜会主义新 农村的背景下，涉农审计以促进“加快农村经济发展、推进现代农业建设、促进农民持续增 收”为目标，在把握农业和农村投入总体情况的基础上，紧紧抓住投入、生产和流通三个关 键环节，以县级政府及其涉农部门为主要审计对象，以专项审计调查为主要审计方式，以对 2鉴于 国家重大支农政策执行情况和关系农民切身利益的财政专项资金的效益审计为重点。 目前我国涉农审计工作的实际情况，需