农业科技项目资金审计中的风险识别与防控路径研究
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林远平
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北海康养职业学院，广西北海，536000
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摘要：本文从审计学视角，结合农业科技项目资金独特性，剖析资金审计核心维度与风险形成机理，运用专业方法，构建覆盖“拨付-使用-结题”全流程的风险识别体系，划分风险类型并设计量化指标，进而提出分阶段防控路径。研究表明，通过源头管控、动态监管与闭环管理，可有效防范审计风险，提升资金使用效益。
关健词：农业科技项目资金；资金审计；风险识别
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Research on Risk Identification and Prevention Path in the Audit ofAgricultural Science and Technology Project Funds
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Yuanping Lin
Beihai Vocational College of Wellness, Beihai, Guangxi，536000，China
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Abstract：This article analyzes the core dimensions and risk formation mechanism of fund auditing from the perspective of auditing, combined with the uniqueness of agricultural science and technology project funds. Using professional methods, a risk identification system covering the entire process of "disbursement use completion" is constructed, risk types are classified and quantitative indicators are designed, and a phased prevention and control path is proposed. Research has shown that through source control, dynamic supervision, and closed-loop management, audit risks can be effectively prevented and the efficiency of fund utilization can be improved.
Keywords : funding for agricultural technology projects; Financial audit; Risk Identification
参考文献
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