强化审计机关在财政风险管理中的作用

Strengthen the Institutions of Audit in the Management of Fiscal Risks

财政风险的管理并没有成熟的模式。我国目前的财政风险成因复杂,且没有统一管理财政风险的机构和相应制度。审计机关应充分利用审计工作的成果,促进政府降低财政风险。同时,审计机关把降低财政风险作为工作目标的一部分,也有利于改善其自身工作,实现对财政资金的高层次监督。

No panacea models could be found in the management of fiscal risks. Fiscal risks in China have their complicated factors. Since no governmental agency has so far been responsible for this, the institutions of audit should make every effort to minimize the governmental fiscal risks. Meanwhile, incorporating the management of fiscal risks into audit goal will no doubt improve the supervision of the public fund.