摘要
财政审计是高层次的财政经济监督,在维护财政经济秩序,规范财政管理,促进财政职能更好发挥,加强宏观调控等方面有着重要作用。结合市县审计机关工作实际,要更好地服务政府宏观管理,应从规范财政管理、提高财政资金使用效益、优化财政支出结构、培养和壮大财源等方面进一步深化财政审计。
As a high-level fiscal supervision, public financial audit plas a very important role in preserving fiscal and economic order, standardizing fiscal management, making the fiscal policies function better and strengthening the macro-control. In consideration of the practical situation of the auditing organs,and in order to serve the macro-management of the government better, public finanial audit should be intensified in standardizing fiscal management, raising effectiveness of funds utilization, optimizing the fiscal expenditure structure, and increasing revenues of public finance.
出处
《东莞理工学院学报》
2005年第2期48-51,共4页
Journal of Dongguan University of Technology