构建财政审计大格局的思路和保障措施

Thoughts and Measures of Establishing Overall Financial Audit Pattern

财政审计作为国家审计的永恒主题,为公共财政体系的建立以及财政管理体制的改革做出了积极的贡献。财政审计大格局的提出,为深化财政审计指明了新的发展方向。本文通过对财政审计大格局的研究分析,结合实践工作经验,提出为构建财政审计大格局,要建立联动审计方式;通过整合审计资源,扩大审计覆盖面,加大跟踪审计力度,实现财政审计的效益性,从而全面提升审计工作的层次和水平,更好地发挥审计保障国家经济社会健康运行的"免疫系统"功能。

As the eternal theme of the government auditing, financial audit makes a positive contribution to the public financial system and the finance institutional reform. It points out a new direction of deepening the reform of financial audit that the overall financial audit pattern has been put forward. Upon the analysis of the theory and our practice work, this paper indicates that we can adopt the ~onsociation audit to establish this overall pattern. Through integrating audit resources, expanding audit coverage, intensifying efforts to do follow-up auditing, the financial audit can be more effective. And by these measures, the financial audit can play a better role as the immune system in our economy and society.