财政合法性

1

财政收支合法性审计是坚持依法行政、依法管理财政的必然需要；

The compliance audit of revenues and expenditures of public finance is inevitably required during administration and management ruled by law ;
2

从审计法和《中央预算执行情况审计监督暂行办法》规定的审计机关的职责出发，财政收支合法性审计是加强审计监督、履行法律责任的内在需要。

Following the responsibility of audit institution , which is set by the Audit Law and the " Provisional Practice Direction for Auditing Central Budgetary Implementation ", compliance audit of revenues and expenditures of public finance is inherently required during enhancement of audit supervision and fulfilling the law liability .
3

经济危机、财政赤字、管理合法性危机、政府超载以及行政效率低下等现象，不断促使人们在实践中进行有益探索，在理论上寻求各种良策。

Economic crisis , finance crisis , management legitimacy crisis , government overloading and lowly administrative efficiency make people investigate in practice and theories .
4

财政审计的首要目标应该定位于：财政收支的合法性。

The chief goal of audit of public finance should be focused on : compliance of revenues and expenditures of public finance .