财政收支审计

开展效益审计应坚持效益审计与财政财务收支审计相结合的方法。

Pr of it audit should abide by the combination between pr of it audit and finance balance audit .

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 ;

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 .