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我们对财政金融审计做了一点工作,但毕竟是尝试,是探索,还很不成熟,现在谈的只是一些探讨性的想法。搞好财政金融审计,首先要明确目的,端正指导思想。财政金融部门是国家经济活动的中枢,对这些单位进行审计的目的,主要是审查其财务收支的真实性、合法性、合规性。促进其端正业务指导思想,加强管理,提高经营水平,维护财经纪律,更好地发挥这些监督部门的职能作用。一般来说,这些单位的领导和干部对业务政策比较熟悉,对各方面的情况也比较清楚,本身是执法者,明白人,出问题多数不是偶然和失误。
We did a bit of work on financial and financial auditing, but after all, it is an attempt, an exploration and an immature one. Now we are talking about some tentative ideas. To do a good job of financial and financial auditing, we must first make clear the purpose and correct the guiding ideology. The financial sector is the central economic activity of the state. The purpose of auditing these units is to review the authenticity, legitimacy and compliance of their financial revenues and expenditures. Promote its guiding ideology of correct business, strengthen management, improve management level, maintain financial and economic discipline, and give better play to the function of these supervisory departments. In general, the leaders and cadres of these units are familiar with their business policies and are more aware of the situation in all aspects. They are law enforcement officials themselves. Understandably, most problems are not accidental and mistakes.