CAJ | 학술논문

构建财政审计大格局是适应审计形势发展的新思路,是客观存在的财政框架的内在要求,是深化财政审计的迫切要求,也是促进财政加强管理、推进财税体制改革的必然要求。文章从财政审计大格局内涵、目标、要求和措施等方面探讨如何构建财政审计大格局,以推进财政审计工作再上新台阶。
구건재정심계대격국시괄응심계형세발전적신사로,시객관존재적재정광가적내재요구,시심화재정심계적박절요구,야시촉진재정가강관리、추진재세체제개혁적필연요구。문장종재정심계대격국내함、목표、요구화조시등방면탐토여하구건재정심계대격국,이추진재정심계공작재상신태계。
Building the new ideas of the structure of the audit of the financial issues is to adapt to the new situations,to adapt to an inherent requirement,to enhance management and push forward the systemic reforms.This passage explores how to build the structure of the audit of the financial issues from connotation,destination,requirement and measure,push this work to a new stage.