政府财政审计“大格局”若干问题研究

On Problems of Government's Financial Audit "Big Picture"

由于公共财政体制改革对财政审计提出了新的要求和任务,我国审计机关积极适应形势,认真分析研究财政改革的内容,及时转变思维方式,调整财政审计的发展方向,着力构建财政审计大格局,并最终要实现审计工作的"四个转变"。文章主要探讨审计大格局形成过程中应注意的问题及建议采取的方法。

Because of the public financial system reform on financial audit,new requirements and task are put forward.Our audit institutions actively adapt to the situation,seriously analyze and study the content of financial reforms,timely transform way of thinking,adjust the development direction of financial audit,construct financial audit big pattern,and ultimately realize the audit ＂four changes＂.This paper mainly discusses problems should be paid attention in the process of the audit big pattern forming and corresponding countermeasures.