二本学论文模版.docVIP

二○一一—二○一二 学年论文 题 目 学 院 专 业 班 级 学 号 学生姓名 指导教师 摘 要：支农资金是贯彻、落实党和政府各项农业、农村政策的重要手段，是全面建设小康社会的关键。支农资金绩效审计既是法律赋予的职责，也是国际审计发展的大趋势。在我国目前审计工作由传统审计向绩效审计发展的转型时期，如何通过借鉴国外先进经验并结合本国实际，逐步探索有中国特色的绩效审计模式，具有非常重要的意义，也是我国审计机关当前面临的重要任务之一。深入、系统地研究我国政府支农资金绩效审计，将有助于丰富和完善我国政府资金使用绩效审计的理论基础，扩大绩效审计的视野和思路，使绩效审计研究更全面、更系统化。 本文阐述了政府支农资金绩效审计的内涵及当前我国政府资金绩效审计的现状，结合审计实例剖析了审计中存在的问题，并在上述理论分析的基础上，提出了相应的改进建议，最后对支农资金绩效审计未来的发展进行了展望。 关键词：政府支农资金；绩效审计；评价体系 Abstract：Agriculture funds implement the party and the government of the agricultural and rural policy, an important means is the key to building a moderately prosperous society. Funds for supporting agriculture is both a performance audit responsibilities under the law, but also the development trend of international audit. Thus, in our current audit work from the traditional audit to performance audit development in transition, how to learn from the advanced experience of foreign countries in conjunction with their national conditions, and gradually explore the performance audit model with Chinese characteristics has great significance, but also the current audit institutions in China One of the important tasks facing. In-depth, systematic study of the performance audit of our government funds for supporting agriculture will help to enrich and improve our performance audit of government funds to use the theoretical basis for the expansion of performance audits of vision and ideas, so that performance audit study of more comprehensive and more systematic. In this paper, the performance audit of government funds for supporting agriculture and the connotation of Chinas current status of performance audit of government funds, combined w