财政审计

关于深化我国财政审计的思路对策

The thought and countermeasure on improving finance audit of China

转变财政审计的思维方式，突出财政审计的新内容；

Conception about finance audit should be converted to highlight the new contents of the budget operation audit ;

作为我国政治经济制度重要组成部分的审计，也要以WTO规则的相关要求作出及时调整，包括调整财政审计目标、金融审计目标、企业审计目标、社会保障基金审计目标和经济责任审计目标。

Auditing , an important part of China 's political and economic system , has to make adjustment according to the relevant demands of WTO regulations .

深化财政审计服务政府宏观管理

Intensifying Public Financial Audit to Serve the Macro-management of the Government

财政审计是审计工作永恒的主题。

Financial audit is an eternal theme of the audit work .

大型水利枢纽财政审计应注意的几个问题

Discussion on the financial audit of hydraulic project with large scale

法规体系不健全给财政审计带来的困难；

The laws system is not sound to bring difficulties to PFA ;

以审计姿源整合促公共财政审计

Integrating Audit Resources to Enhance Efficiency of Public Financial Audit

试论财政审计的首要目标：合法性

Deal with the Chief Goal of Audit of Public Finance : Compliance

财政审计评价的内容、方法及应用

Contents , Methods , and Application of Financial Audit Evaluation

新形势下深化财政审计的几点思考

Some Thinking about Deepening Financial Audit under New Situation

把握财政审计规律，改进财政审计工作方式，包括充分发挥计算机审计的作用、各种审计方法的有机融合、财政审计与其他专业审计的有机结合等；

Holding the PFA regulation and improving auditing methods ;

经济不发达地区财政审计的思考

Thinking about Financial Audit in Undeveloped Areas Economic Intelligence

要切实提高财政审计人员的综合素质。

It is also necessary to improve the comprehensive quality of finance auditors .

加强财政审计法规体系建设，提供法律支持体系；

Developing the PFA laws system ;

财政审计与财政监督辨析（2）政府储蓄不等于财政结余。

Analysis on Financial Auditing and Supervision ( 2 ) Government savings is different from fiscal surplus .

财政审计与绩效审计及经济责任审计三者互相联系，共同发展。

Finance audit , result and efficiency audit and economic responsibility audit are related to each other and develop together .

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 .

强化公共支出审计，促进社会主义市场经济条件下财政审计工作的新课题。

Strengthening public expenditure audit , and promote socialist market economy under the conditions of the new audit of the financial issues .

从不同的视角考察，维护国家经济安全和财政审计均是政府审计的永恒主题。

Safeguarding national economic security and public finance audit is the eternal theme of government audit if we study from different angles .

美国、英国、日本三个主要发达国家的财政审计比较完善，借鉴它们经验，有利于规范和完善我国财政审计，推动市场机制完善和促进经济稳定发展。

We should draw lessons from national experience such as America , English and Japan to perfect our fiscal audit and promote economy development .

搞好财政审计，对推进依法治国、促进依法行政和保障社会主义市场经济健康发展等都具有重要的现实意义。

The PFA takes an active and important role in state governance and administration by law , and guarantying health development of socialistic market economy .

预算执行审计是财政审计的主要内容，而财政审计是国家审计机关永恒的主题。

Audit of budget implementation is a primary job of financial audit , which , in turn , is the eternal theme of the national audit department .

难点是如何结合目前我市审计机关开展财政审计的实际情况，提出具有针对性和可操作性的建议。

The difficulty is how to propose recommendations for targeted and operability , combine the actual situation of the current audit institutions to carry out financial audit .

本文探讨了在创新理念指导下，如何改进财政审计工作提升财政审计地位。

The breaking point for the promotion of the position of financial audit and supervision is how to well treat in the viewpoint of'theory of collaboration'directed by the innovation concept .

文章对财政审计评价的基本概念，包括财政审计评价的涵义、主体、客体、模式等进行了论述，阐明了财政审计评价的内容、方法、原则和标准。

The article discourses the basic concept of financial audit evaluation including meaning , subject , object and mode , and expounds its contents , methods , principles and standards .

例如，财政审计领域和储备领域是两个极不相关的领域，它们关注不同的方面，或者相同系统的不同视角。

For example , the financial auditing domain and the reservations domain are two largely unrelated fields that focus on very different aspects , or viewpoints , of the same system .

财政审计是审计机关对政府公共财政收支的真实性、合法性和效益性所实施的审计监督。

The public finance audit ( PFA ) is a special surveillance to the reliability , legitimacy , and performance of public finance in government receipt and expenditure by audit organizations .

财政审计是发展我国社会主义市场经济的需要，对加强财政收支管理，增强国力，防止职务腐败等都有重要意义。

It is of great importance for fiscal audit to develop our socialism market economy , strengthen the management of fiscal income and expenses , upgrade our national power and avoid corrupting .

分项工程竣工结算审查的方法和步骤及在分项工程竣工结算审计中应注意的几个问题，并总结了几点体会，希望能为其他建设项目的财政审计提供借鉴和启发。

Then , methods and approaches on completion audit for sub-projects were presented . Based on experience got from practical financial audit was summarized , for the reference of the other hydraulic projects .