本文關(guān)鍵詞：財(cái)政審計(jì)與現(xiàn)代財(cái)政制度構(gòu)建——基于國(guó)家治理視角的分析，由筆耕文化傳播整理發(fā)布。

財(cái)政審計(jì)與現(xiàn)代財(cái)政制度構(gòu)建——基于國(guó)家治理視角的分析

Public Finance Audit and Buildup of Modern Fiscal System——Analysis from the perspective of national governance

[1] [2] [3]

Zhang Jun, Sun Yongjun ,Yun Yingmin

[1]北京物資學(xué)院商學(xué)院,101149; [2]黑龍江大學(xué)經(jīng)濟(jì)與工商管理學(xué)院;,101149; [3]中央財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院,101149;

文章摘要：現(xiàn)代財(cái)政制度在國(guó)家治理體系轉(zhuǎn)型中發(fā)揮著基礎(chǔ)作用，現(xiàn)代財(cái)政制度的構(gòu)建對(duì)財(cái)政審計(jì)提出了新的要求。我國(guó)財(cái)稅體制還存在不足：預(yù)算管理制度不完善、財(cái)政支出效益不高、稅收征管水平不高、轉(zhuǎn)移支付制度不能有效解決政府間事權(quán)與支出責(zé)任劃分不合理。財(cái)政審計(jì)雖然在我國(guó)財(cái)稅體制完善過(guò)程中發(fā)揮了積極作用，但是仍然不能適應(yīng)構(gòu)建現(xiàn)代財(cái)政制度的要求。推動(dòng)現(xiàn)代財(cái)政制度的構(gòu)建，是財(cái)政審計(jì)發(fā)揮國(guó)家治理“免疫系統(tǒng)”功能的主要途徑之一。首先，，財(cái)政審計(jì)應(yīng)該構(gòu)建財(cái)政審計(jì)大格局，推動(dòng)績(jī)效預(yù)算制度的建立和完善；其次，加快稅收征管審計(jì)發(fā)展，促進(jìn)稅務(wù)機(jī)關(guān)提高征管水平；再次，轉(zhuǎn)移支付資金審計(jì)要聚焦資金使用效益，促進(jìn)轉(zhuǎn)移支付制度改革。財(cái)政審計(jì)要采取針對(duì)性的保障措施服務(wù)于財(cái)稅體制改革，包括提升審計(jì)管理水平、加速推進(jìn)審計(jì)信息化、吸引更多專(zhuān)業(yè)人才等。

Abstr：A modern fisical system plays a fundamental role in the transition of national governance system, the buildup of which sets new requirements to the public finance audit. There are still deficiencies in the buildup of the modern fiscal system in China, such as the deficient budget management system with low efficiency in spending, the low level of tax management, mismatch between the transfer payment system and the division of powers among governments. Despite its positive role in improving fiscal and taxation system in China, the public finance audit can barely meet the requirements of building a modern fiscal system. To promote the buildup of a modern fiscal system is one of the main approaches for the public finance audit to function as the ＂immune system＂ in national governance. Firstly, the public finance audit should promote the establishment and improvement of a performance budgeting system with a holistic view. Secondly, taxation audit needs to be further developed to improve tax collection and management level. Thirdly, the audit of transfer payment should focus on the efficiency of fund use to promote the reform of the transfer payment system. Public finance audit should take specific measures to serve the reform of the fiscal and taxation system, including enhancing audit management level, accelerating IT application, and introducing more professionals.

文章關(guān)鍵詞：

Keyword：:public finance audit, modern fiscal system, national governance 15

課題項(xiàng)目：本文得到北京市哲學(xué)社會(huì)科學(xué)項(xiàng)目《國(guó)家審計(jì)反腐敗路徑研究》（項(xiàng)目編號(hào)：13JGC126）、北京市優(yōu)秀人才資助個(gè)人項(xiàng)目《國(guó)家審計(jì)的國(guó)家治理“免疫系統(tǒng)”功能實(shí)現(xiàn)路徑研究》（項(xiàng)目編號(hào)：2013D005009000004）、北京物資學(xué)院國(guó)家級(jí)科研項(xiàng)目基金培育項(xiàng)目“國(guó)家審計(jì)推動(dòng)現(xiàn)代財(cái)政制度構(gòu)建的對(duì)策研究”、北京物資學(xué)院青年基金《基于合作博弈的新事業(yè)單位會(huì)計(jì)制度下的財(cái)務(wù)流程再造》（項(xiàng)目編號(hào)：2014XJQN07）、國(guó)家社會(huì)科學(xué)基金重點(diǎn)項(xiàng)目（項(xiàng)目批準(zhǔn)號(hào)：13AZD002）資助.

  本文關(guān)鍵詞：財(cái)政審計(jì)與現(xiàn)代財(cái)政制度構(gòu)建——基于國(guó)家治理視角的分析，由筆耕文化傳播整理發(fā)布。