我国财政审计内容与方法的创新思路探析

Study on Innovative Ideas of China's Financial Audit Main Contents and Methodologies

财政审计是我国国家审计的重要组成部分。伴随着新时期我国审计环境的巨大变化,财政审计目标和审计范围需要做出重新界定。同时,应从财政支出审计、预算审计、转移支付审计、政府采购审计以及债务审计等方面对财政审计的内容进行创新。应坚持审计与审计调查相结合、财政审计与经济责任审计相结合,积极推行计算机辅助审计,开展财政绩效审计,实施审计结果公告制度等,对财政审计方法进行创新。

The financial audit is an important part of the national audit. With the great changes of the audit environment in China in the new period, there is a need to re-define objectives and the scope of the audit. The content innovation of financial audit should be mainly carried out from five areas. fiscal expenditure audit, budget audit, transfer payment audit, procurement audit and debt audit. Fi- nancial audit approach innovation should be implemented from the following aspects, the combination of the audit and the audit investigation, the combination of financial audit and the audit of economic responsibility of government leaders, to carry out computer-aid audit, financial performance audit and audit results announcement, etc.