审计机关对地方财政收支实施审计(或检查),已经有了一定的广度和深度。本文结合几年来的财政审计工作实践,以一个局部地区的实际情况作例证,试对我国地方财政收支中的违纪违规及其主要成因与解决对策等,谈一些粗浅的认识。一、我国国家财政处于长期困难境地的同时,并存着因地方政府违纪违规导致财政资金大量流失的问题 Auditing organs have audited (or inspected) local fiscal revenues and expenditures, and have had certain breadth and depth. Based on the practice of financial auditing over the past few years, taking the actual situation of one area as an example, this article tries to talk about some superficial cognitions about the disciplinary violations in the local fiscal revenue and expenditure, its main causes and solutions. First, when China’s state finance department is in a long-term difficult situation, it coexists with the problem of drastic loss of fiscal funds due to the violation of discipline by local governments