公共财政改革与国家审计资源重新配置研究

Study on Public Reform and Relocation of National Audit Resources

本文从公共财政改革问题的实质出发,阐述了作为政府公共财政受托经济责任的有效履行需要进行相应的制度约束,国家审计就是重要的制度安排之一。针对公共财政改革,本文提出国家审计资源重新配置的几个方面,以此适应未来政府公共财政模式的需要。

Starting from the substance problems in public finance reform, this paper elaborates national audit as one of principles for implementing public finance accountability on the part of the system stipulation; then analyses some aspects concerning the relocation of national audit resources to adapt to the demand for future public finance mode.