转移支付优化审计策略研究——以事权和支出责任相适应改革为背景

中央与地方财权与事权的不对称使转移支付制度成为实现地方政府财力与事权匹配的基本手段，以弥补政府间纵向财政失衡和横向财政失衡。但目前我国财政转移支付因体制的诱致性变迁、设计理念缺陷、事权与支出责任分离等原因，存在效能不彰、运行效率漏损、结构不合理、规范性水平低、程序规制失范等问题。在全面深化财税体制改革下，国家审计机关可以发挥＆quot;免疫系统＆quot;功能和国家治理作用，对转移支付从审计内容、审计导向、资金流向等方面提升审计层次，把问效、问绩、问责贯穿转移支付审计过程始终，关注转移支付资金的安全性、效率性、经济性，实现政府支出责任随事权转移、各级政府财力与事权相匹配，优化转移支付，完善政府治理。

Study on the Audit Strategy of Transfer Payment Optimizing---Governance and Expenditure Responsibilities to Adapt the Reform

Asymmetry of central and local financial authority and powers of the local government transfer payment system becomes the basic means of matching with the financial power, which aims to make up for the longitudinal intergovernmental fiscal imbalance and horizontal fiscal imbalances. But China＆#39;s fiscal transfer payment by the system induced change, design defects, responsibility and expenditure of separation and other reasons, there are problems of inefficiency, operating efficiency, unreasonable structure, low leakage of normative level, procedure regulation of anomie and etc. Through comprehensive deepening the reform of the fiscal and taxation system, national audit institutions can play ＆quot;function and immune system＆quot;governance role of transfer payments, increase audit from the audit content, audit oriented level, capital flows, put efficiency-orientation, performance-orientation and accountability-orientation through the transfer payment audit process, pay attention to safety, transfer payment efficiency, economic capital, with the power transfer, all levels of government financial resources to match the power of government expenditure responsibility, optimizing the transfer payment and the improvement of governance.