试论公共财政体制下国家审计的新发展  

On the Development of the State Audit under the Public Finance System

作　　者：朱瑞华[1] 

机构地区：[1]河南广播电视大学,河南郑州450008

出　　处：《安阳师范学院学报》2006年第3期43-45,共3页Journal of Anyang Normal University

摘　　要：国家审计作为公共财政体制有效运行的制度保证,应随着我国公共财政体制的建设而不断发展。为此,要明确国家审计的总体变化;转变财政审计的思维方式,突出财政审计的新内容;充分重视对财政资金的绩效审计;加强对地方政府执行国家财政经济政策情况的审计;完善领导干部经济责任审计制度。The state audit, as the main body to supervise and evaluate fin ante capital, should keep up with the development of the public finance system. Therefore, the overall trend of the state audit should be specified; conception about finance audit should be converted to highlight the new contents of the budget operation audit ; achievement audit of finance capital should be highly stressed; the audit on the execution status of the state finance economic policy by the local government should be strengthened; and the leader- oriented audit system should be perfected.

关 键 词：公共财政 国家审计 审计监督 预算执行审计 

分 类 号：F810[经济管理—财政学]