价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
28期
160-160,161
,共2页
分税制%财政审计%绩效审计
分稅製%財政審計%績效審計
분세제%재정심계%적효심계
tax distribution system%finance audit%performance audit
财税制体系的完善，需要财政审计监督机制的保驾护航。为保障分税制的顺利实施，应积极探索财政审计创新，采取加强预算管理审计、加强财政转移支付审计、加强财政专项审计和审计调查、推行财政收支绩效审计等创新措施。
財稅製體繫的完善，需要財政審計鑑督機製的保駕護航。為保障分稅製的順利實施，應積極探索財政審計創新，採取加彊預算管理審計、加彊財政轉移支付審計、加彊財政專項審計和審計調查、推行財政收支績效審計等創新措施。
재세제체계적완선，수요재정심계감독궤제적보가호항。위보장분세제적순리실시，응적겁탐색재정심계창신，채취가강예산관리심계、가강재정전이지부심계、가강재정전항심계화심계조사、추행재정수지적효심계등창신조시。
The improvement of the fiscal and taxation system needs the protection from the financial auditing supervision mechanism. In order to ensure the smooth operation of the tax distribution system, financial audit innovation is very important. Innovative measures include strengthening the budget management audit, enhancing the fiscal transfer payment audit, strengthening the special financial audit and audit investigation, and promoting fiscal revenue and expenditure performance audit.
