CAJ | 학술논문

本文探讨了在创新理念指导下，如何改进财政审计工作提升财政审计地位。本文认为，应该运用“协同论”观点指导财政审计工作，帮助财政和税务部门逐步建立健全完善的内部控制制度，科学划分各级审计机关的审计职责范围，适当调整现行财政审计职责范围，全方位加强对财政转移支付资金监督的力度，有效提高财政资金使用效益，做好专项审计调查工作，当好政府的“经济参谋”。
본문탐토료재창신이념지도하，여하개진재정심계공작제승재정심계지위。본문인위，응해운용“협동론”관점지도재정심계공작，방조재정화세무부문축보건립건전완선적내부공제제도，과학화분각급심계궤관적심계직책범위，괄당조정현행재정심계직책범위，전방위가강대재정전이지부자금감독적력도，유효제고재정자금사용효익，주호전항심계조사공작，당호정부적“경제삼모”。
The breaking point for the promotion of the position of financial audit and supervision is how to well treat in the viewpoint of ＇theory of collaboration＇ directed by the innovation concept. To specify, by utilizing the viewpoint of ‘theory of collaboration＇, to instruct the work of financial audit and help the financial and taxation offices gradually establish the healthy and complete internal control principles, to scientifically classify the duty areas of audit organs at every stage and to appropriately adjust the present duty areas of financial audit, to entirely reinforce the supervision of the shift payment Integrating with the work of financial audit is to improve the work of usage of financial funds. Integrating with the work of financial audit is to improve the work of individual audit and become the brainman of governments on economy.