转移支付审计中应正确处理的几个关系

The Relationships that Should be Dealt with Properly during the Process of Transfer Payment Audit

本文立足于近年的审计实践,根据"十一五规划"和"十七大"确定的财税改革目标,提出应处理好转移支付审计与公共财政改革、社会经济发展、加强依法行政的关系,以综合绩效审计为着力点和落脚点,监督与服务并重,公平与效率兼顾,促进规划、计划与资金管理的结合,促进转移支付政策效益和整体效益的提高。

According to the fiscal and taxation restructuring goal set in the Eleventh Five-Year Plan and the Seventeenth Congress, based on the audit practice in recent years, this article points out that it is necessary to well deal with the relationship between transfer payments audit and public finance reform, social economic development as well as strengthening government administration in accordance with the law. It is necessary to focus on comprehensive performance audit, attach equal importance to supervision and service, accommodate fairness and efficiency, promote the integration of plan and funds management, and improve the effectiveness of transfer payments policies and integrated effectiveness.