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十八届三中全会作出了深化财税体制改革和建立现代财政制度的部署,国家审计如何在改进预算管理中发挥职能作用,是一道全新的课题。本文结合基层实际,提出了要充分认识深化改革的财政工作定位、适应形势需要加快审计工作转型和围绕建立现代财政明确实践导向等几点看法。
The Third Plenary Session of the 18th CPC Central Committee has made the deployment of deepening the reform of the fiscal and taxation system and establishing a modern financial system. It is a completely new issue how national auditing can play a functional role in improving budget management. Based on the actual situation of the grass-roots units, this paper puts forward some views on how to fully understand the orientation of financial work for deepening reform, how to adapt to the situation and how to speed up the transition of auditing work and how to establish the direction of modern finance.