六月的27-a从国家金融渠道的网站,审计署已经发表了《农业部2010年度预算和其他金融平衡审计结果”。审计结果表明,截至2010年底,美国农业部已12.61亿元在金融基础设施和特殊的闲置资金预算执行缓慢。审计结果表明,农业预算执行审计中发现的金融系统不符合本法规定的产值3334.39万元,其中2010元以上、2983.29万元以下的问题;其他财政收支不符合本法规定的金融系统问题的1.708962亿美元。评审结果如下:农业部2010年全面实施和其他金融平衡预算审计结果,根据《中华人民共和国》规定,2010年11月至2011年3月,农业部发布的2010年度预算和其他财政收支的审计,重点农业部门审核相应的及其所属的动物疫病预防控制中心在中国8机组,审计事项的延伸。一个基本情况,中央财政预算农业部为基本单位,部门本级预算本部门和单位50二级预算预算。财政部批复农业部部门预算为2010财年花费251.716348亿元(指财政部,包括财政基金预算审核确认的财政拨款的以前年度结转资本,下同),包括财政拨款223.348938亿元;决算农业部(草案)》反映ZhiHangShu当年预算为231.402314亿元,其中229.15262亿元;部门预算的财政拨款spendingThe和执行之间的区别总共20.314034亿元。审计机关农业部门和单位在2010年度预算开支总额为99.475654亿元,占总金额的39.51%部门预算支出。在实施审计发现的预算不符合规定的金融体系的价值为3334.39万元,其中2010元以上、2983.29万元以下的问题;其他财政收支不符合本法规定的金融系统问题的1.708962亿美元。审计结果表明,农业部门和审计的2010年度预算单位遵守基本预算法案和有关法律、法规的规定,并按照规定的会计方法和要求的会计处理,更好的执行年度预算,不断完善内部控制制度,加强预算和财务管理。第二,审计发现的主要问题(a)的预算执行中存在的主要问题the.1.2010年,农业部将会未经批准,九的单位承担工程2单位进行调整,并项目的执行机构,从750000元下降到240万元,增加了学科设置、评价和接受,将“农业法制建设和政策研究项目”资金200000元,未经批准调整和挪用江苏省农业科学院,用于农业科技体制改革研究,etc.2。Subordinate animal epidemic prevention and control center in China in 2008 to 2010 units in the budget, on two construction projects such as name for operation cost is 13.68 million yuan; the budgetChina veterinary drug supervision is subordinate unit budget of 2010, with the name of construction projects for applying for the operation cost is $2.43 million budget.3.2008 years to 2010, the China academy of agricultural sciences Beijing institute of animal husbandry and veterinary subordinate companies with an entrusted by the form of property management contract, in 11 special in the row has nothing to do with the project of the property fee is 883400 yuan, to audit the subordinate company and to return the name of acting mat personnel salary will be 638700 yuan return institute;In 2010, China's animal disease prevention control center and the national animal husbandry and station in two in each row and special project budget declare content not spending 154300 yuan, 87700 yuan.4.2010 years, the Chinese academy of agricultural sciences, the biological research institute, institute of crops feed research institute, plant protection, Beijing institute of animal husbandry and veterinary research institute five units in the 22 topics and issues, row in funds of content of 1.067 million yuan; not spendingThe biological research institute, plant protection not only on the subject researches in scientific research performance evaluation, to performance-based pay from subject to the name in funds of unit on-the-job personnel to extend allowance of 856900 yuan.5.2009 in September, belong to the national agriculture exhibition hall received four enterprise shall be turned over to the income 3.5945 million yuan and two family enterprise shall be turned over to the water and electricity fee is 8.7401 million yuan, did not include the unified management of the budget.6. 截至2010年底,农业部门有12.61亿元的在金融基础设施和特殊的闲置资金预算执行缓慢;此外,一些特殊的财政预算9000万元重叠的内容。(2)其他预算收入和预算支出的the.1中存在的主要问题。到2010年底,美国农业部1999年前形成的旋转资金贷款8968.5万元不及时清理,仍然在信用在对应的level.2.2009年,农业部门的农业产业化在“工程”和“农业技术和制度建设项目“支付企业补助资金3580万元,未取得该法案。去年12月的3.2007在2011年1月,中国疾病预防控制中心违反动物的生产技术与收入2203.2万元,租金的奖励报酬的名称问题中心和合同103年在职人员,在2010年4月,中国兽药监控违反技术服务收入433.2万元,的名字,personnel.4.2001奖金发放给265年服务,属于中国动物疫病预防控制中心的五个在职人员非法商业中心下属公司的股东。截至2010年底,公司的财务会计决算报表的未分配利润为4443万yuan.5。到2010年底,中国兽药监视决算部门(草案)》反映了年费、租金和其他资产收入169.87万元人民币,利润180万元外商投资,中国渔业协会的名字,会议将被用于职工福利费用89200元直接引起了帐户收入;中国乳制品工业协会有价值878900元的固定资产录入、也不将中国乳品行业年鉴收入239.94万元为法律会计帐簿,而且直接用于编辑人员和私人公司的日常开支,etc.6年鉴。截至2010年底,中国乳品行业协会办公、会议、劳保用品名称规则为426600元的发票开具、渔业协会会议、汽车修理费用不规范发票开具的名字为213900元左右,两者是用来职工福利spending.7.2006年到2007,属于全国农业展览馆(以下简称NongZhanGuan)下属子公司北京东环鑫贸易国际会展中心在北京国际节能环保展览、北京节能环保中心签订合同为更多参展财政资金174万元,而且这些钱将回到节能中心主任指定公司帐户;北京东环鑫贸易国际会展中心2010年1 - 3个月开会,购物消费和礼物卡支付的费用(如202900元,分发给展览主办和协作单位人员参加meeting.8。截至2010年底,信息中心机房建设和移动等8个项目的一部分,工程建设、设备采购未按规定在公开招标,而是采取单一来源,询价确定工程和供应单位等方式,合同的金额959.76万元。三、审计治疗和建议对上述问题  本文来源于喷码机价格,审计署已经依法发行的审计报告,发表了决定在审计。To adjust the project expenses without approval, strictly according to the requirements of the ministry of agriculture official reply budget implementation;On the part of the unit budget problems, many declaration requirements for agriculture back more get more financial capital and shall be handed over to the central finance;Three of the unit did not press formulary USES use the fiscal project funds problem, related units to instruct the requirements, return the original call in capital funds channel;Five of the units they belong to expand subject scope, the requirement to instruct the expenses related to return the original capital channel unit;The unit of illegal allowance extend, related units to instruct the requirements listed in the project funds the performance of comprehensive clean up wages, and in strict accordance with the file regulation combined with scientific research achievements in issuing allowance;On their NongZhanGuan did not include the annual income budget problems, according to the provisions for budget request complete;At the corresponding level to ministry of agriculture revolving funds borrowing long-term credit problems, not clear organizational force requirements of revolving funds to clean up, and the loan has formed after the loss of the reason checked out by the regulation and approval for processing;Allocated funds to finance has not obtained the corresponding bill question to recover bill;On the part of the unit illegal disposal technology achievements rental income, and instruct the related problems required unit the leadership group members returned the award for the remuneration;China belongs to animal epidemic prevention control center on-the-job worker illegal business, the company of affiliation contribution to instruct the requirements for animal epidemic prevention and control center of China for individuals to companies to buy into the clean;Part of the association of fixed assets did not include the legal books such as accounting and virtual defray of problem, requirements will be judging by the regulation association assets are recorded, judging by the regulation will be income into legal bill set inside accounting units, take back the money being invaded shall turn over to the state Treasury, and responsible for the responsibility to use non-standard, an invoice problems, all inventory to the staff and workers to repel the issue of compensation and benefits;On their NongZhanGuan subordinate company illegal money problems, instruct the fingerprint requirements related to violations of the fingerprint unit of money on clean, distinguish responsibility to make processing, strengthen management, perfect the internal control system;On their information center part not according to project the sub-project of reply, instruct the public bidding request information center of project bidding situation to clean up.根据审计发现的问题,建议:农业部门应进一步加强预算管理,严格执行预算;加强单位使用财政资金发展成果转让和出租的国有资产处置监管,规范收入分配和管理财务。四、审计发现问题的整改在农业部门和单位在审计的反思,在大多数的问题了。According to the audit found problems, the agriculture department formed each unit positive action, China animal disease prevention control center leadership the five members of the return of the award for a full reward a total of $1.1704 million, the center has returned to the balance of the operation cost is and is a total of $5.9416 million, and to develop the business of on-the-job worker shares the company of affiliation to repel the plan;China's dairy industry association will problem fixed assets are recorded and return the money 2.6358 million yuan, related fishery association issued the employee benefits back to 89200 yuan;China leadership monitor veterinary drugs, five members of the return of the prize for active remuneration 67200 yuan, has returned for more precincts of operation cost is 1.7889 million yuan, and convened dedicates staff meeting, learning about laws and regulations;The national animal husbandry and station took $87700 already returned to the original capital channel, and adjusted the relevant accounting accounts;Science and technology development center formulate concrete implementation plan, strengthen infrastructure project execution strength;NongZhanGuan to deal with the money of the fingerprint to clean up the system, perfect loopholes;Plant protection institute, crop research institute, feed research institute, the biological research institute, Beijing institute of animal husbandry and veterinary respectively the subject back to expand the scope of spending money totalling 787800 yuan, return the original capital channel, and adjusted the relevant accounting accounts;The animal husbandry and veterinary institute of Beijing has not according to budget use fund 883400 yuan back return the original capital channel.与此同时,农业部门及时下发了《关于加强社会组织的财务管理有关问题的通知》要求,加强各种社会团体下属的领导责任,提高他们的财政体制,发展资产盘、标准的资金管理。(来源:中国新闻社)这一责任编辑:NN026