省直管县财政体制条件下审计组织方式差异化研究--以甘肃省为例

通过省直管县财政体制改革以激发县域经济发展的活力，是国家推动现代化进程的必然选择，也是新时期解决“三农”问题的根本途径，同时还是解决我国客观存在的多级财政体制效率缺失问题的基本路径。鉴于此，审计部门如何转变工作思路和方法，如何揭示省直管县财政体制改革中出现的新矛盾、新问题，如何进一步改进、创新审计组织方式，发挥改革的助推器作用，是一个亟待解决的全新课题。本文在探讨省直管县财政体制改革以及在甘肃省现状分析的基础上，对新形势下审计服务省直管县财政体制改革与县域经济协同发展中面临的问题与挑战进行了实证分析，并进一步对省直管县财政体制条件下地方政府审计组织方式差异化进行了多方位的研究，以期为优化及改进审计组织方式提供路径选择。

Differentiation Study on Auditing Organization of Province Governing County Financial System Condition---Taking Gansu Province as an example

Direct control of the county fiscal system reform can stimulate the development of county econo -my activity , is the inevitable choice for the process of national modernization , but also in the new era of the basic way to solve the “three rural issues”, is the path to solve the problem of multi -level fiscal sys-tem efficiency loss .In view of this, how to change the ideas and methods of work , reveal the new contra-diction and new problems in the financial system reform of County Administrated by province , further im-prove innovation of auditing organization , and play the role of booster of reform , is an urgent need to solve the new problems .Based on the direct control of the county fiscal system reform of Gansu province and the status , the problems and challenges faced in the development of County Administrated by prov-ince audit service reform of the financial system and County Economic Cooperation under the new situa -tion has carried on the empirical analysis .Then the paper researches the differences of County Adminis-trated by province finance system under the condition of local government audit organization , in order to provide the path selection for the optimization and improvement of audit organization .