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我国财政正面临由建设型财政向公共型财政的转型。国家审计作为国家财政的监督者,要在构建公共财政中发挥建设性作用,必须及时调整审计策略,针对公共财政面临的主要问题,明确审计发挥建设性作用的内容,主动实现审计转型与财政转型和政府转型相互协调、相互促进,达到促进建立和完善我国社会主义公共财政的目的。
Our country finance is facing the transformation from the construction finance to the public finance. As a state financial supervisor, national audit plays a constructive role in the construction of public finance. It is necessary to adjust auditing strategies in a timely manner. In view of the major problems facing public finance, auditing the contents of the audit plays a constructive role and take the initiative to achieve the audit transformation and financial transformation And government restructuring mutual coordination and mutual promotion, to promote the establishment and improvement of China’s socialist public finance purposes.