新时代财政审计发展研究——基于党的十八大以来中央预算执行和其他财政收支的审计工作报告的分析

Research on the Development of Public Finance Audit in the New Era——Based on analysis of the audit work reports on central government budget execution and other fiscal revenues and expenditures since the 18th CPC National Congress

财政审计是国家审计的永恒主题。审计法明确了国家审计是为了加强国家的审计监督,维护国家的财政经济秩序,提高财政资金使用效益,也明确了财政审计是国家审计的法定职责和主责主业,在审计监督体系中占据着重要地位。党的十八大以来,随着中央审计委员会的组建,审计监督的地位进一步提升,审计工作的重要性也进一步得到了提升。本文从财政审计的重要性出发,基于党的十八大以来审计工作报告的变化,浅谈新时代财政审计的发展,提出做好新时代财政审计助推深化财税体制改革的建议。

Public finance audit is a timeless theme for government auditing.The Audit Law of the People’s Republic of China is formulated that for the purposes of strengthening auditing oversight,maintaining the fiscal and economic order of the state,to improve the use efficiency of fiscal funds,which also emphasizes that public finance audit is the main responsibilities and business of government auditing and plays an important part in the auditing oversight system.Especially since the 18th CPC National Congress,with the establishment of the Central Audit Commission,the status of auditing oversight and the importance of audit work have been further enhanced.In light of the importance of public finance auditing,based on the changes in the audit work reports since he 18th CPC National Congress,this paper discusses the development of public finance auditing in the new era,and puts forward suggestions on improving public finance auditing in the new era to facilitate the deepening of fiscal and taxation systems reform.