摘要
本文通过对我国财政审计发展历程的回顾,指出财政审计工作在特定的历史阶段,要适应当时的社会经济环境和政策需要不断进行调整完善。本文认为,随着我国财税体制改革逐步深化,客观上要求审计机关树立"大财政审计"观念,构建"大财政审计"监督框架,进一步强化对"大财政审计"工作的领导,积极探索科学的审计方式,努力适应新形势对财政审计工作提出的新要求。
The audit work in a particular historical period needs to be continuously adjusted and perfected according to the prevailing socio-economic environment and policies. With the gradual deepening of current reform of finance and tax system, the connection among various objects in financial audit will be more closely. Through reviewing the development of financial audit in China, the article supposes that auditing offices need to establish a ＂big financial audit＂ concept, construct a supervision frame of ＂big financial audit＂, and improve the organizational structure of financial audit. The auditing offices also need to strengthen the leadership of big financial audit, explore scientific auditing methods, and conscientiously strengthen the local financial audit in order to adapt to the new situation on the financial audit and to perform the duties of supervision.
出处
《审计研究》
CSSCI
北大核心
2008年第4期8-13,共6页
Auditing Research
关键词
财政审计
组织构架
审计监督
financial audit, organizational structure, audit supervision
