浅析公共财政框架体系下财政审计的趋向

Plain Analysis——Financial Audit Tendency under the System of Public Finance

公共财政框架体系的建立给审计工作提出了新的要求。新的管理体制下开展财政审计,应当把重点放在对新出现的管理模式、国有资产和财政负债、政府行为等方面的审计,财政审计趋向以围绕公共财政,突出专项资金和财政资金效益的审计,充分利用计算机技术手段来进行。

The foundation of public finance system lodges a new demand for audit. In my opinion, developing financial audit under the new administrators, the stress should be put on late managing mode, intrinsic assets and financial debt, government action and so on. The trend of financial audit will be public finance, special funds and financial funds benefits. We will make the most use of computer technology to audit.