审计研究
審計研究
심계연구
Audit Research
2008年
2期
22~25
,共null页
审计环境 财政审计 思考
審計環境 財政審計 思攷
심계배경 재정심계 사고
financial audit, practice and consideration
随着社会主义市场经济和财政管理体制改革的深入推进，财政审计的发展环境和财政资金的投向与支出结构均发生了较大变化，影响和制约着财政审计工作的深化和作用的发挥。本文围绕目前审计发展环境的变化及影响，分析了财政审计工作面临的主要问题，从拓宽财政审计的外延、完善财政审计工作的模式、调整财政审计工作的重点、改进财政审计工作方法等方面提出了深化财政审计的对策和措施。
隨著社會主義市場經濟和財政管理體製改革的深入推進，財政審計的髮展環境和財政資金的投嚮與支齣結構均髮生瞭較大變化，影響和製約著財政審計工作的深化和作用的髮揮。本文圍繞目前審計髮展環境的變化及影響，分析瞭財政審計工作麵臨的主要問題，從拓寬財政審計的外延、完善財政審計工作的模式、調整財政審計工作的重點、改進財政審計工作方法等方麵提齣瞭深化財政審計的對策和措施。
수착사회주의시장경제화재정관리체제개혁적심입추진，재정심계적발전배경화재정자금적투향여지출결구균발생료교대변화，영향화제약착재정심계공작적심화화작용적발휘。본문위요목전심계발전배경적변화급영향，분석료재정심계공작면림적주요문제，종탁관재정심계적외연、완선재정심계공작적모식、조정재정심계공작적중점、개진재정심계공작방법등방면제출료심화재정심계적대책화조시。
Traditional financial management methods is gradualy replaced by public financial system during the progress of socialism economic and financing reforming. As a result, the background of financial audit, the major supporting areas, and expense structure has changed greatly, which posed many effects and influnce on the exercise of financial audit. On the basis of audit study and observation of profesional practice, with full consideration of the development of audit condition, and by data processing and case analyzing, we focus on the key elements for perfecting financial audit and adjusts expectations and highlights of our work to bring forward some foundational oppinions and performance approaches to improve our audit in this article.
