新时期我国财政审计:方向、目标、重点和对策  

Chinese Financial Audit in New Times:Direction,Objective,Priority and Strategy

作　　者：卢家辉 杨建荣[1] 倪巍洲[1] 

机构地区：[1]审计署驻上海特派员办事处,邮政编码200051

出　　处：《审计研究》2011年第5期28-34,共7页Auditing Research

摘　　要：全面认识、正确把握、积极推动"十二五"期间乃至更长一段时间我国财政审计的科学发展,必须立足把握公共财政体系改革的大方向,找准目标和重点,采取有效对策,真正实现财政审计的规范性和科学性。本文在全面思考财政审计发展方向的基础上,以促进公共财政体制改革与国家宏观调控政策落实为总目标,探索建立多元化财政审计目标组合,并从公共财政、公共服务、风险防控、可持续发展、经济转型、统筹发展等六个方面阐述了财政审计大格局趋势下的审计重点,提出了加强和改进财政审计的对策建议。Comprehensive understanding, correct grasping, and active promoting the scientific development of china financial audit in the Twelfth Five-Year Plan and even longer period of times, must be based on the grasp of public finance system reform direction, objective and priority, and taking effective strategies to achieve the standardization and science of financial audit. Based on the comprehensive consideration of financial audit development direction, this paper focuses on the general goal of promoting the reform of public finance system and the implementation of national macro-control policies, explores the establishment of diversified financial audit objective combination. From six aspects as public fmance, public service, risk control, sustainable development, economic transition and overall planning development etc., it also expounds the audit emphases under the trend of Overall Financial Audit Pattern, and puts forward the proposals to strengthen and improve financial audit.

关 键 词：公共财政 经济转型 民生 公共服务 财政审计 

分 类 号：F239.65[经济管理—会计学]