专项资金审计

以专项资金审计为路径开展绩效审计

Adopting Special-purpose-fund Audit as the Approach for Performance Audit

对农业专项资金审计，是指审计机关依法对农业专项资金财政、财务收支的真实、合法和效益进行的审计监督。

The audit of agricultural special funds defines as the audit office carries out the audit and supervision on the authenticity , legality and benefits of income and expenses of agricultural special funds .

第五部分是举例说明构建政府绩效审计评价体系，选取了比较常用的地方党政领导干部经济责任、公共投资和专项资金审计任务作为例子来说明在审计实践中如何使用该评价体系。

It uses some examples about the economic duty of local party leader , the auditing object of public investment and special fund to explain how to use the evaluation framework in audit practice . Finally , it is some advices about perfecting the evaluation framework of government performance audit .

论重大突发性事件专项资金的审计监督

On the Auditing Supervision of the Special Funds for Major Sudden Emergencies

为促进新农村建设资金到位，督促相关单位管好、用好新农村建设资金，开展涉农专项资金财务收支审计显得十分必要。

To make sure that the construction funds can be timely arranged , well managed and properly used , its quite necessary to start the auditing of the agro-oriented special funds .

文章在介绍重大突发性事件专项资金的性质和种类的基础上，阐述了重大突发性事件专项资金审计的目的、步骤、方法、内容和重点。

Based on an introduction of the nature and category of the special funds for major sudden emergencies , the essay expounds the aim , procedure , method content and stress of the auditing of the funds .