财政资金审计

本文提出财政资金效益审计的客观基础是检查公共责任。

The objective foundation of fiscal funds benefit auditing is to check the public accountability .

围绕公共财政资金开展审计工作，实现审计监督重心的转移。

To launch audit work round public financial funds ; to bring about center transfer of audit supervision ;

在这一独特视角下，本文对我国的财政资金效益审计的定义框架、风险防范、程序与方法进行了初步探讨。

This paper explores its theoretical frame , risks precautions , procedures and techniques of such auditing in China .

效果审计和管理审计是绩效审计的常见形式，财政资金效益审计应以效果审计为主。

The effectiveness auditing and the management auditing are the two forms of performance auditing with the former as its priority in the fiscal funds benefit auditing .

从绩效审计产生动因及发展背景出发，分析探讨了财政资金绩效审计产生的理论基础和意义。

I also analyzed the performance audit of financial funds basing on the motives and backgrounds of the development , which will have a theoretical basis and significance .

第三部分主要论述我国财政资金绩效审计开展现状，分析我国目前开展财政资金绩效审计面临的困难和问题。

The third part focuses on our financial performance audit of funds to carry out the status quo , China analysis of the performance audit of financial funds to carry out the difficulties and problems .

第二部分介绍美国、英国、澳大利亚、瑞典四国财政资金绩效审计的发展情况，对它们进行比较分析，从中得出可借鉴的经验做法。

The second part includes the financial performance audit of the financial development of their comparative analysis of the United States , Britain , Australia , Sweden and the four countries , which can be drawn from the experience of the practice .

充分重视对财政资金的绩效审计；

Achievement audit of finance capital should be highly stressed ;

财政扶贫资金效益审计，就是对财政扶贫资金使用的效益、效率和效果进行评价。

To audit the performance of poverty alleviation funds is to evaluate effectiveness and efficiency of it .

本文认为，随着我国不断加大对扶贫工作的投入，加强财政扶贫资金效益审计日益紧迫。

As the investment in poverty alleviation is steadily increased , strengthening audit of performance of poverty alleviation funds is becoming more urgent .

财政科技资金的绩效审计始于十多年前。

Performance auditing on public funds in science and technology begins from more than ten year ago .

新修订的《审计法》将促进提高财政资金使用效益作为审计目标之一予以明确，无论从理论还是实务角度来看都有深远意义。

The newly revised " Audit Law " looks on " promote increased efficiency in the use of fiscal funds " as the objective of the audit , which has far-reaching significance .

随着我国财政支农力度加大，财政支农资金效益审计愈显重要。

With increased financial support for agriculture , the performance Audit of financial agriculture expenditure is more and more important .

要积极探索财政决算审计与市县长经济责任审计的结合，适应现代财政管理理念，积极探索财政性资金绩效审计。

In order to suit the control idea of modern finance ard probe actively financial funds performance audit , it is necessary to probe actively the combination of finance balanced budget audit and mayors economic duty audit .

建立公共财政框架体系为财政审计提出了新的课题，财政审计要在继续规范财政预算管理的基础上，努力提高财政资金使用效益，逐步探索财政资金绩效审计。

Establishing the public finance frame system puts forward the new problem to public finance audit . Public finance audit should continue to standardize public finance budget management , work hard to improve usage performance of public finance funds and investigate gradually the public finance funds performance audit .