试论财政审计的首要目标:合法性

Deal with the Chief Goal of Audit of Public Finance: Compliance

财政审计的首要目标应该定位于 :财政收支的合法性。财政收支合法性审计是坚持依法行政、依法管理财政的必然需要 ;从几年来财政审计的情况看 ,在财政管理上还存在不少问题 ,财政收支合法性审计是改进财政管理、整顿财政秩序的现实需要 ;从审计法和《中央预算执行情况审计监督暂行办法》规定的审计机关的职责出发 ,财政收支合法性审计是加强审计监督、履行法律责任的内在需要。

The chief goal of audit of public finance should be focused on: compliance of revenues and expenditures of public finance. The compliance audit of revenues and expenditures of public finance is inevitably required during administration and management ruled by law; according to the previous auditing of public finance, there are a lot of problems within the management of public finance, so the compliance audit of revenues and expenditures of public finance is practically required during the improvement of management of public finance and reorganization of public finance order; following the responsibility of audit institution, which is set by the Audit Law and the 'Provisional Practice Direction for Auditing Central Budgetary Implementation', compliance audit of revenues and expenditures of public finance is inherently required during enhancement of audit supervision and fulfilling the law liability.