论财政审计的理念创新  

The Discussion about the Thought of Innovation of the Financial Audit

作　　者：蒋大鸣[1] 张碧琳[1] 刘洁[2] 

机构地区：[1]南京审计学院国际审计学院 [2]审计署教育审计局

出　　处：《审计研究》2007年第5期31-34,共4页Auditing Research

摘　　要：本文探讨了在创新理念指导下,如何改进财政审计工作提升财政审计地位。本文认为,应该运用"协同论"观点指导财政审计工作,帮助财政和税务部门逐步建立健全完善的内部控制制度,科学划分各级审计机关的审计职责范围,适当调整现行财政审计职责范围,全方位加强对财政转移支付资金监督的力度,有效提高财政资金使用效益,做好专项审计调查工作,当好政府的"经济参谋"。The breaking point for the promotion of the position of financial audit and supervision is how to well treat in the viewpoint of ＇theory of collaboration＇ directed by the innovation concept. To specify, by utilizing the viewpoint of ‘theory of collaboration＇, to instruct the work of financial audit and help the financial and taxation offices gradually establish the healthy and complete internal control principles, to scientifically classify the duty areas of audit organs at every stage and to appropriately adjust the present duty areas of financial audit, to entirely reinforce the supervision of the shift payment Integrating with the work of financial audit is to improve the work of usage of financial funds. Integrating with the work of financial audit is to improve the work of individual audit and become the brainman of governments on economy.

关 键 词：创新理念 财政审计 监督地位 提升研究 

分 类 号：F239.6[经济管理—会计学]