省直管县财政体制下审计组织方式创新--以贵州省为例

Research on Innovation of the Government Audit Organization Mode in the Provincial Governing County Fiscal System——Taking Guizhou province as an example

随着我国省直管县财政体制改革的推广与深化,政府审计工作面临着越来越大的挑战。课题组在对贵州省审计工作现状进行大量调研与访谈的基础上,以贵州为例详细分析了省直管县财政体制改革对我国政府审计工作所带来的变化与挑战,并提出了创新审计工作组织方式的路径与基本内容。课题组认为,为了满足省直管县财政体制改革的需要,政府审计工作应当以省级审计机关为主统一调配资源,强调绩效审计及其评价体系的构建,建立上审下、交叉审相互配合的审计模式,把审计关口从事后监督向全程监督转变,进一步完善审计结果利用制度,并积极探索和利用联网审计。

With the promotion and deepening of China＇ s provincial governing county fiscal reform, the governmental audit is facing increasing challenges. Based on a lot of research and interviews about the audit work performed in Guizhou province, this paper makes a detailed analysis of the changes and challenges of China＇ s government audit brought about by the provincial governing county fiscal reform and puts forward the ways and basic contents of inno- vating the audit organization mode. The author argues that, in order to meet the needs of provincial governing coun- ty fiscal reform, the government audit should work with provincial audit institutions to realize the unified deployment of resources, emphasizing the construction of the performance audit and its evaluation system, establishing the top- down and crossover audit modes, changing post-supervision into full supervision, further improving the use of audit findings and actively exploring and taking advantages of the network to serve the audit.