摘要
本文以财政改革为切入点,分析了财政改革的走势及对财政审计的影响。在作出财政审计未来发展基本判断的基础上,提出财政审计发展的构想,并提出财政审计要树立"公共审计"、"阳光审计"、"绿色审计"、"民本审计"、"传统审计"的理念,以及未来财政审计要调解审计目标、明确审计重点、扩展审计内容、创新审计手段等对策建设。
Corresponding to the financial reforming, this paper analyzes the tendency of the financial reforming and whose influence to the financial audit. Based on the fundamental judgment on the future development of the financial audit, it raises the thoughts of the financial audit development, and puts forward that the financial audit should set such concepts as public audit, sunlight audit, green audit, civil audit and performance audit. According to the future of financial development, it not only gives policy advice to make the audit objective to be clear, define the key points of the audit, but also expands the audit content and creates the audit means.
出处
《审计研究》
CSSCI
北大核心
2009年第2期5-9,共5页
Auditing Research
关键词
财政改革
财政审计
未来发展
financial reform, fiancial audit, future development
