审计研究
審計研究
심계연구
Audit Research
2015年
4期
11~15
,共null页
财政审计 现代财政制度 国家治理
財政審計 現代財政製度 國傢治理
재정심계 현대재정제도 국가치리
public finance audit, modern fiscal system, national governance 15
现代财政制度在国家治理体系转型中发挥着基础作用，现代财政制度的构建对财政审计提出了新的要求。我国财税体制还存在不足：预算管理制度不完善、财政支出效益不高、税收征管水平不高、转移支付制度不能有效解决政府间事权与支出责任划分不合理。财政审计虽然在我国财税体制完善过程中发挥了积极作用，但是仍然不能适应构建现代财政制度的要求。推动现代财政制度的构建，是财政审计发挥国家治理“免疫系统”功能的主要途径之一。首先，财政审计应该构建财政审计大格局，推动绩效预算制度的建立和完善；其次，加快税收征管审计发展，促进税务机关提高征管水平；再次，转移支付资金审计要聚焦资金使用效益，促进转移支付制度改革。财政审计要采取针对性的保障措施服务于财税体制改革，包括提升审计管理水平、加速推进审计信息化、吸引更多专业人才等。
現代財政製度在國傢治理體繫轉型中髮揮著基礎作用，現代財政製度的構建對財政審計提齣瞭新的要求。我國財稅體製還存在不足：預算管理製度不完善、財政支齣效益不高、稅收徵管水平不高、轉移支付製度不能有效解決政府間事權與支齣責任劃分不閤理。財政審計雖然在我國財稅體製完善過程中髮揮瞭積極作用，但是仍然不能適應構建現代財政製度的要求。推動現代財政製度的構建，是財政審計髮揮國傢治理“免疫繫統”功能的主要途徑之一。首先，財政審計應該構建財政審計大格跼，推動績效預算製度的建立和完善；其次，加快稅收徵管審計髮展，促進稅務機關提高徵管水平；再次，轉移支付資金審計要聚焦資金使用效益，促進轉移支付製度改革。財政審計要採取針對性的保障措施服務于財稅體製改革，包括提升審計管理水平、加速推進審計信息化、吸引更多專業人纔等。
현대재정제도재국가치리체계전형중발휘착기출작용，현대재정제도적구건대재정심계제출료신적요구。아국재세체제환존재불족：예산관리제도불완선、재정지출효익불고、세수정관수평불고、전이지부제도불능유효해결정부간사권여지출책임화분불합리。재정심계수연재아국재세체제완선과정중발휘료적겁작용，단시잉연불능괄응구건현대재정제도적요구。추동현대재정제도적구건，시재정심계발휘국가치리“면역계통”공능적주요도경지일。수선，재정심계응해구건재정심계대격국，추동적효예산제도적건립화완선；기차，가쾌세수정관심계발전，촉진세무궤관제고정관수평；재차，전이지부자금심계요취초자금사용효익，촉진전이지부제도개혁。재정심계요채취침대성적보장조시복무우재세체제개혁，포괄제승심계관리수평、가속추진심계신식화、흡인경다전업인재등。
A modern fisical system plays a fundamental role in the transition of national governance system, the buildup of which sets new requirements to the public finance audit. There are still deficiencies in the buildup of the modern fiscal system in China, such as the deficient budget management system with low efficiency in spending, the low level of tax management, mismatch between the transfer payment system and the division of powers among governments. Despite its positive role in improving fiscal and taxation system in China, the public finance audit can barely meet the requirements of building a modern fiscal system. To promote the buildup of a modern fiscal system is one of the main approaches for the public finance audit to function as the ＂immune system＂ in national governance. Firstly, the public finance audit should promote the establishment and improvement of a performance budgeting system with a holistic view. Secondly, taxation audit needs to be further developed to improve tax collection and management level. Thirdly, the audit of transfer payment should focus on the efficiency of fund use to promote the reform of the transfer payment system. Public finance audit should take specific measures to serve the reform of the fiscal and taxation system, including enhancing audit management level, accelerating IT application, and introducing more professionals.
