摘要
在我国建立公共财政框架体系过程中,我们应当将国有企业产权制度改革、财税改革中新的管理模式、财政风险和违反WTO规定的财税政策和政府行为作为新时期财政审计的重要内容。应积极开展绩效审计、计算机辅助审计,并提高财政审计的透明度。
With the establishment of Chinese public finance , the coverage, object, goals, environment of governmental audit have undergone some changes. Governmental audit is now facing many new challenges. Property rights reform of state-owned enterprises, new fiscal management methods, fiscal risks, and those government behaviors against WTO rules should be regarded as focuses of governmental audit in the new period. Efficiency audit, computer -aided audit, and promotion of the transparency of the governmental audit are good ways to meet the challenges.
出处
《审计与经济研究》
北大核心
2004年第2期9-11,共3页
Journal of Audit & Economics
