CAJ | 학술논문

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。
통과성직관현재정체제개혁이격발현역경제발전적활력，시국가추동현대화진정적필연선택，야시신시기해결“삼농”문제적근본도경，동시환시해결아국객관존재적다급재정체제효솔결실문제적기본로경。감우차，심계부문여하전변공작사로화방법，여하게시성직관현재정체제개혁중출현적신모순、신문제，여하진일보개진、창신심계조직방식，발휘개혁적조추기작용，시일개극대해결적전신과제。본문재탐토성직관현재정체제개혁이급재감숙성현상분석적기출상，대신형세하심계복무성직관현재정체제개혁여현역경제협동발전중면림적문제여도전진행료실증분석，병진일보대성직관현재정체제조건하지방정부심계조직방식차이화진행료다방위적연구，이기위우화급개진심계조직방식제공로경선택。
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 .