论新时期政府审计工作的根本转变

Study on government audit in new period

我国经济和社会体制改革的不断推进和完善,作为经济监督职能的国家审计也应不断创新和完善,才能满足我国经济和社会发展的需要。新时期我国政府审计无论在思维方式、工作职能,还是在审计内容和审计目标等方面均需进行根本性的转变。

With the development of economy and social structural reform in china, government audit which has economic supervision function should accordance with that. This paper based on the economy developing emphasis and the basic task in new period, discussed that government audit should fundamental reform in thinking mode, work function, audit content, audit objective and so on.