摘要
作为政府审计的重要组成部分,财政审计帮助政府更加合理、有效地利用资金。国内正处在全面深化改革的关键阶段,财政审计需要及时向新职能、新理念转变,从而助推经济财政体制的进一步完善。文章通过观察财政审计现状,分析发现其中存在规章制度保障不足、信息公开透明度不高、审计范围较为狭窄、审计技术手段方法落后、审计人员素质基础较为薄弱的问题,在此基础上提出了相应的建议,以期为审计工作发展提供一定参考。
As an important part of government audit,financial audit helps the government to make more reasonable and effective use of funds.At the critical stage of deepening reform comprehensively in China,financial audit needs to change to new functions and new ideas in time,so as to further improve the economic and financial system.By observing the financial audit present situation,it is found that there are some problems,such as inadequate protection of the rules and regulations,information transparency is not high,the audit range is relatively narrow,audit technology method backwardness,the audit personnel quality foundation is weak.On this basis,corresponding suggestion are put forward,in order to provide certain reference for the development of audit work.
作者
卢禧
Lu Xi(Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2022年第10期124-127,共4页
Market Weekly
关键词
政府审计
财政审计
问题
策略
government audit
financial audit
problem
countermeasures
