新形势下深化财政审计的几点思考

Some Thinking about Deepening Financial Audit under New Situation

围绕公共财政体制建立的要求 ,需要寻求财政审计的突破口。要积极探索财政决算审计与市县长经济责任审计的结合 ,适应现代财政管理理念 ,积极探索财政性资金绩效审计。要切实提高财政审计人员的综合素质。

According to the demand of establishing public finance system, it is necessary to find out the breakthrough point of finance audit. In order to suit the control idea of modern finance ard probe actively financial funds performance audit, it is necessary to probe actively the combination of finance balanced budget audit and mayors economic duty audit. It is also necessary to improve the comprehensive quality of finance auditors.