【摘要】：“三農(nóng)”問題,是關(guān)系到黨和國家長治久安和富國強民的根本性問題,而國家對農(nóng)業(yè)的投入 則是解決“三農(nóng)”問題的重要前提條件之一。因此,如何規(guī)范農(nóng)業(yè)資金管理與使用就成為社會普 遍關(guān)注的一個重要課題。筆者根據(jù)多年來對農(nóng)業(yè)資金審計獲取的第一手資料和有關(guān)政策法規(guī),經(jīng) 過歸納其存在的問題和分析問題產(chǎn)生的原因,提出了解決問題的相應(yīng)對策與建議。 根據(jù)審計發(fā)現(xiàn),農(nóng)業(yè)資金在管理與使用中存在有諸多問題:在管理中存在管理主體分散,內(nèi) 控和監(jiān)督制約機制不健全,財務(wù)管理松弛,工程核算漏洞較多等;在使用中又普遍存在資金到位 率低,擠占挪用,損失浪費,弄虛作假,隨意改變投向等。產(chǎn)生這些問題,不僅是因為人們受計 劃經(jīng)濟傳統(tǒng)觀念的束縛,法制意識淡薄;管理使用體制不完善,相關(guān)法律法規(guī)滯后,而且也與處 理處罰和責(zé)任追究不到位,沒有形成震懾力有直接關(guān)系。為此,要進一步規(guī)范農(nóng)業(yè)資金的管理與 使用,就必須確立正確的農(nóng)業(yè)發(fā)展觀,規(guī)范農(nóng)業(yè)資金運作機制;加強農(nóng)業(yè)投資立法,強化監(jiān)督制 約機制;同時要增強法制觀念和規(guī)則意識,嚴明國家財經(jīng)法紀;加大農(nóng)業(yè)資金審計監(jiān)督力度,促 進農(nóng)業(yè)資金管理使用規(guī)范化。
[Abstract]:The issue of "agriculture, countryside and farmers" is a fundamental problem related to the long-term stability of the Party and the country and the prosperity of the people, and the investment of the state in agriculture is one of the important preconditions to solve the problem of "agriculture, countryside and farmers". Therefore, how to regulate the management and use of agricultural funds has become an important issue of social concern. According to the firsthand information and relevant policies and regulations obtained from the audit of agricultural funds over the years, the author has summarized the existing problems and analyzed the causes of the problems, and put forward the corresponding countermeasures and suggestions to solve the problems. According to the audit, there are many problems in the management and use of agricultural funds. There are many loopholes in engineering accounting; In use, there is a low rate of funds in place, misappropriation, loss and waste, fraud, arbitrary change of investment, and so on. These problems arise not only because people are bound by the traditional concept of planning economy, but also because the consciousness of legal system is weak. The system of management and use is not perfect, the relevant laws and regulations lag behind, and it is also not in place with the punishment and accountability, which is directly related to the formation of deterrent power. Therefore, in order to further standardize the management and use of agricultural funds, we must establish a correct concept of agricultural development and standardize the operating mechanism of agricultural funds; Strengthen the legislation of agricultural investment, strengthen the mechanism of supervision and contract, at the same time, strengthen the concept of legal system and the consciousness of rules, and strictly clarify the state financial and economic laws and regulations; Strengthen agricultural funds audit and supervision, promote the management of agricultural funds use standardization.
【學(xué)位授予單位】：中國農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.6;F323.9

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