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财政转移支付制度是1994年确立的分税制财政体制的重要组成部分,随着国家财政实力的增强,财政转移支付资金不断增加,由此带来的财政转移支付资金使用的效益和效果问题逐步凸显。开展财政转移支付绩效审计成为我国经济社会发展的必然要求,也是我国政府审计自身发展的客观要求。本文立足政府审计,对我国财政转移支付绩效审计现状及重点、难点进行分析,从过程、方法和结果等方面提出完善政府财政转移支付绩效审计的对策。
The system of fiscal transfer payment is an important part of the tax-sharing system established in 1994. As the state’s financial strength increases, the funds for transfer payment have been steadily increasing. The resulting benefits and effects of the use of transfer payment funds have become increasingly prominent. Carrying out performance audit of financial transfer payment has become an inevitable requirement of our country’s economic and social development and an objective requirement of our own government audit. Based on the government audit, this article analyzes the status quo, key and difficult points of performance auditing of fiscal transfer payment in our country, and puts forward some countermeasures to perfect the performance auditing of government financial transfer payment from the aspects of process, method and result.