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在国家对林业建设投入大幅度增加的形势下,切实加强资金稽查工作的力度,提高工程稽查工作的质量,确保资金使用的安全、合法和有效性,已成为林业重点工程实现预期社会效益、生态效益和经济效益成效的重要保障。一、从稽查主体、稽查客体和稽查方法三方面分析目前林业重点工程资金稽查存在的问题1.稽查主体方面。一是稽查林业工程涉及地域广、工程期限长,而目前的稽查人员资源有限,稽查频次和稽查范围,都无法满足全面稽查的要求。二是稽查主体的单一性。现阶段的林业重点工程资金稽查人员主要是财会人员,然而林业有其行业特殊性,单凭财会人员的努力,即使通过实地踏查,也很
Under the situation that the country has made a substantial increase in investment in forestry construction, it has become a key project for forestry to realize the expected social benefits and ecological benefits by earnestly strengthening the work of capital auditing, improving the quality of engineering audits, and ensuring the safety, lawfulness and effectiveness of the use of funds. Benefits and economic benefits of an important guarantee. First, from the audit body, inspection objects and inspection methods of three aspects of the current forestry key project inspection of the existing problems of funds 1. The main aspects of the audit. First, the inspection of forestry projects involving a wide range of areas, long duration of the project, and the current auditors limited resources, inspection frequency and the scope of the audit, are unable to meet the requirements of a comprehensive inspection. Second, the unity of the main audit. At this stage of the forestry key project funds inspectors are mainly accounting personnel, however, forestry has its own industry-specific, financial accounting personnel alone, even through the field investigation, is also very