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为适应社会主义市场经济条件下政府职能的转变,围绕建立和完善公共财政体制的目标,2005年12月国务院正式批准政府收支分类改革方案,自2007年执行新的政府收支分类科目。这是财政领域的又一次重大变革。财政改革与财政审计相互联系,相互作用,密不可分。依法加强对财政领域的审计监督,维护国家财政经济秩序,发挥审计在提高财政资金使用效益中的作用,是审计监督的重要职能。政府收支分类改革给审计机关财政审计提出了新的课题。审计机关和广大审计人员只有深刻掌握改革的内容,主动应对改革的要求,调整审计思路,才能在今后的审计工作中客观评价政府收支状况,促进政府职能的正确履行,进一步提高财政管理水平和财政资金的使用效益,在推动财政体制改革进程不断向前发展中发挥重要作用。
In order to meet the transformation of government functions under the conditions of a socialist market economy and around the goal of establishing and improving the public financial system, the State Council officially approved the reform of the government revenue and expenditure classification in December 2005 and implemented the new government revenue and expenditure classification in 2007. This is another major change in the fiscal field. Financial reform and financial audit are interrelated and interact with each other. It is an important function of auditing and supervision to strengthen auditing and supervision in the financial field, safeguard the state financial and economic order and play the role of auditing in improving the efficiency of the use of fiscal funds. The government revenue and expenditure classification reform has put forward new issues to the auditing organ’s financial auditing. Only when we deeply grasp the contents of the reform, should the auditing agencies and the general auditors grasp the contents of the reform proactively, meet the requirements of reform and adjust the audit ideas in order to objectively evaluate the state of government revenues and expenditures, promote the correct performance of government functions, and further improve the level of financial management in the future auditing work The efficiency of the use of fiscal funds plays an important role in promoting the continuous progress of the reform of the financial system.