财政审计评价的内容、方法及应用

Contents,Methods,and Application of Financial Audit Evaluation

文章对财政审计评价的基本概念,包括财政审计评价的涵义、主体、客体、模式等进行了论述,阐明了财政审计评价的内容、方法、原则和标准。在此基础上,提出了财政审计评价的指标,用于对预算管理体制改革的成果、财政收入及构成的基础数字、财政支出及构成的基础数字进行分析、评价,从而理清了进行财政审计评价的思路和轨迹。

The article discourses the basic concept of financial audit evaluation including meaning,subject,object and mode,and expounds its contents, methods, principles and standards. On this foundation ,the article putts forward indices using for financial audit evaluation,and proposed that the result of budget management system change,finaneial income and its constituent essential data, financial expenditure and its constituent essential data must be analyzed and evaluated, so as to organize the thought and track of financial audit evaluation.