深化财政审计的实践与思考

Practice and Consideration on Intensifying Financial Audit

随着社会主义市场经济和财政管理体制改革的深入推进,财政审计的发展环境和财政资金的投向与支出结构均发生了较大变化,影响和制约着财政审计工作的深化和作用的发挥。本文围绕目前审计发展环境的变化及影响,分析了财政审计工作面临的主要问题,从拓宽财政审计的外延、完善财政审计工作的模式、调整财政审计工作的重点、改进财政审计工作方法等方面提出了深化财政审计的对策和措施。

Traditional financial management methods is gradualy replaced by public financial system during the progress of socialism economic and financing reforming. As a result, the background of financial audit, the major supporting areas, and expense structure has changed greatly, which posed many effects and influnce on the exercise of financial audit. On the basis of audit study and observation of profesional practice, with full consideration of the development of audit condition, and by data processing and case analyzing, we focus on the key elements for perfecting financial audit and adjusts expectations and highlights of our work to bring forward some foundational oppinions and performance approaches to improve our audit in this article.