试论如何构建财政审计大格局——基于财政风险新特点的视角

How to Build an Advanced Structure of Financial Audit——From the perspective of the new characteristics of fiscal risks

为了适应财税制度的改革,更是为了应对新形势下的财政风险,审计署提出构建财政审计大格局的发展战略。本文以此为背景,分析了现阶段我国财政收支规模扩大化和收支结构复杂化的财政形势,得出财政风险呈现全程性、全要素性、全方位性和影响重大性等新特点的结论,从而论证了大格局建立的必要性;论述了为应对财政风险的新特点,大格局下的财政审计工作应相应做到四个转变,即实现全程性审计、全要素审计、全方位审计和全面审计,这也是大格局的内涵所在;最后,文章提出实现这四个转变的一些具体措施,以期对大格局的建立有一定的指导意义。

For meeting the fiscal system reform and dealing with the fiscal risk under the new fiscal situation, Audit Administration proposed the strategy to build an advanced structure of financial audit. Under this background, the paper analyzes the current financial situation, which presents the characteristics of the expansion of the scale and the complication of the composition of public finance. Correspondingly, the fiscal risk has four new characteristics： with the whole process, with all elements, in all domains and with significant impact, which demonstrates the necessity to establish an advanced structure of financial audit. Then, in response to new characteristics of fiscal risk, we think that financial audit should be four changes, namely, to cover the whole process, to cover all elements, to cover all domains and focusing the performance, which is nature of the advanced structure of financial audit. Finally, the paper proposes some specific measures to achieve these changes, with the hope of help establish the advanced structure of financial audit to some extent.