财政审计与现代财政制度构建--基于国家治理视角的分析  

Public Finance Audit and Buildup of Modern Fiscal System——Analysis from the perspective of national governance

作　　者：张军[1] 孙永军[2,3] 余应敏[3] 

机构地区：[1]北京物资学院商学院 [2]黑龙江大学经济与工商管理学院 [3]中央财经大学会计学院

出　　处：《审计研究》2015年第4期11-15,共5页Auditing Research

基　　金：北京市哲学社会科学项目《国家审计反腐败路径研究》(项目编号:13JGC126);北京市优秀人才资助个人项目《国家审计的国家治理“免疫系统”功能实现路径研究》(项目编号:2013D005009000004);北京物资学院国家级科研项目基金培育项目“国家审计推动现代财政制度构建的对策研究”;北京物资学院青年基金《基于合作博弈的新事业单位会计制度下的财务流程再造》(项目编号:2014XJQN07);国家社会科学基金重点项目(项目批准号:13AZD002)资助

摘　　要：现代财政制度在国家治理体系转型中发挥着基础作用,现代财政制度的构建对财政审计提出了新的要求。我国财税体制还存在不足:预算管理制度不完善、财政支出效益不高、税收征管水平不高、转移支付制度不能有效解决政府间事权与支出责任划分不合理。财政审计虽然在我国财税体制完善过程中发挥了积极作用,但是仍然不能适应构建现代财政制度的要求。推动现代财政制度的构建,是财政审计发挥国家治理"免疫系统"功能的主要途径之一。首先,财政审计应该构建财政审计大格局,推动绩效预算制度的建立和完善;其次,加快税收征管审计发展,促进税务机关提高征管水平;再次,转移支付资金审计要聚焦资金使用效益,促进转移支付制度改革。财政审计要采取针对性的保障措施服务于财税体制改革,包括提升审计管理水平、加速推进审计信息化、吸引更多专业人才等。A modern fisical system plays a fundamental role in the transition of national governance system, the buildup of which sets new requirements to the public finance audit. There are still deficiencies in the buildup of the modern fiscal system in China, such as the deficient budget management system with low efficiency in spending, the low level of tax management, mismatch between the transfer payment system and the division of powers among governments. Despite its positive role in improving fiscal and taxation system in China, the public finance audit can barely meet the requirements of building a modern fiscal system. To promote the buildup of a modern fiscal system is one of the main approaches for the public finance audit to function as the ＂immune system＂ in national governance. Firstly, the public finance audit should promote the establishment and improvement of a performance budgeting system with a holistic view. Secondly, taxation audit needs to be further developed to improve tax collection and management level. Thirdly, the audit of transfer payment should focus on the efficiency of fund use to promote the reform of the transfer payment system. Public finance audit should take specific measures to serve the reform of the fiscal and taxation system, including enhancing audit management level, accelerating IT application, and introducing more professionals.

关 键 词：财政审计 现代财政制度 国家治理 

分 类 号：F812.2[经济管理—财政学] F239.41