我国国家审计对公共财政的建设性作用

我国财政正面临由建设型财政向公共型财政的转型。国家审计作为国家财政的监督者,要在构建公共财政中发挥建设性作用,必须及时调整审计策略,针对公共财政面临的主要问题,明确审计发挥建设性作用的内容,主动实现审计转型与财政转型和政府转型相互协调、相互促进,达到促进建立和完善我国社会主义公共财政的目的。

The Constructive Effect of Government Audit in China on Public Finance

The public finance in China is in the process of the transformation from construction-style finance into public finance.As the supervisor of government public finance,government audit should take constructive effect on the establishment of public finance.Therefore,government audit must be adjusted timely by specifying what the constructive effect means in relation to the major problems in public finance is facing now,and trying to find the effective ways of the implementation of it.Great and active efforts ...