摘要
校安工程跟踪审计中发现的资金管理问题是影响工程建设成效的主要原因之一,工程资金在筹集、分配和使用中的不规范与不科学,暴露了民生工程资金管理水平的薄弱。主管部门应加强预算管理和项目管理,借助商业银行账户管理工具和资金管控办法,同时加强审计监督与制度化建设,以提高资金管理的科学性与有效性,提升民生工程资金管理效益。
In the process of school safety project＇ s auditing the author finds that capital management is one of the main reasons which affects the engineering construction.The inefficient and unscientific way of funds raising,distribution and application revealed the weakness of financial management.The authorities should strengthen the project management and budget management,take advantages of the account management tools and capital control measures from commercial banks,and enhance auditing supervision and institutional development to improve the funds management efficiency of livelihood projects.
出处
《吉林农业科技学院学报》
2011年第4期50-52,69,共4页
Journal of Jilin Agricultural Science and Technology University
基金
2011年安徽省教育厅人文社科研究重点委托项目研究成果之一(项目编号:2011sk656zd)
关键词
民生工程
资金管理
效益
审计
livelihood projects
capital management
benefit
auditing
