CAJ | 학술논문

文章介绍了财政审计大格局的内涵,明确指出财政审计大格局应覆盖完整的财政收支范围,应在审计目标、年度项目计划、各相关项目审计方案、现场审计实施组织协调和审计成果利用等5个方面的统筹规划和协调,分析了财政审计大格局在健全完善社会主义公共财政体系和深化财政审计过程中所发挥的重要作用,提出了一些开展财政审计大格局工作的思路。
문장개소료재정심계대격국적내함,명학지출재정심계대격국응복개완정적재정수지범위,응재심계목표、년도항목계화、각상관항목심계방안、현장심계실시조직협조화심계성과이용등5개방면적통주규화화협조,분석료재정심계대격국재건전완선사회주의공공재정체계화심화재정심계과정중소발휘적중요작용,제출료일사개전재정심계대격국공작적사로。
As the eternal theme of national audit, financial audit must adapt to the national financial fundamental goal and reform de- mand. This paper introduces the connotation of financial audit pattern. It points out clearly the financial audit pattern should cover the full range of financial revenue and expenditure. Financial audit pattern should be in the audit objectives, annual project plan, the rele- vant project audit programs, on - site audit implementation organization and using of auditing results from 5 aspects such as the overall planning and coordination. Upon the analysis of the financial audit pattern, this paper indicates that financial audit pattern played an im- portant role in perfecting the socialist public finance system and the deepening of financial audit process. It puts forward some develo- ping financial audit pattern working train of thought,with a view to financial audit pattern to provide some guidance.