经济不发达地区财政审计的思考

Thinking about Financial Audit in Undeveloped Areas

在我国一些经济不发达地区 ,其财政资金的运行存在一定的特殊性,如预算普遍赤字、资金管理缺乏效益性、预算科目之间的调剂等。鉴于此 ,审计部门在进行财政审计时应根据其特点 ,在增加收入合理安排支出方面发挥作用 ;把预算资金的效益审计作为重点 ;处理好预算执行审计和财政决算审计的关系等,并使该地区财政部门更好地发挥其职能作用。

There are some special characteristics for the operation of financial funds in the undeveloped areas of China: deficit financing, low efficiency for financial funds management and unreasonable adjustment for budget items. So, auditing departments should work based on such conditions to increase incomes and reasonably administrate outcomes. The efficiency audit of budget should be treated as a key point. The correlation between budget audit and final account audit should be well treated.