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

財政審計與現(xiàn)代財政制度構(gòu)建——基于國家治理視角的分析

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)濟與工商管理學(xué)院;,101149; [3]中央財經(jīng)大學(xué)會計學(xué)院,101149;

文章摘要：現(xiàn)代財政制度在國家治理體系轉(zhuǎn)型中發(fā)揮著基礎(chǔ)作用，現(xiàn)代財政制度的構(gòu)建對財政審計提出了新的要求。我國財稅體制還存在不足：預(yù)算管理制度不完善、財政支出效益不高、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。財政審計雖然在我國財稅體制完善過程中發(fā)揮了積極作用，但是仍然不能適應(yīng)構(gòu)建現(xiàn)代財政制度的要求。推動現(xiàn)代財政制度的構(gòu)建，是財政審計發(fā)揮國家治理“免疫系統(tǒng)”功能的主要途徑之一。首先，，財政審計應(yīng)該構(gòu)建財政審計大格局，推動績效預(yù)算制度的建立和完善；其次，加快稅收征管審計發(fā)展，促進稅務(wù)機關(guān)提高征管水平；再次，轉(zhuǎn)移支付資金審計要聚焦資金使用效益，促進轉(zhuǎn)移支付制度改革。財政審計要采取針對性的保障措施服務(wù)于財稅體制改革，包括提升審計管理水平、加速推進審計信息化、吸引更多專業(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

課題項目：本文得到北京市哲學(xué)社會科學(xué)項目《國家審計反腐敗路徑研究》（項目編號：13JGC126）、北京市優(yōu)秀人才資助個人項目《國家審計的國家治理“免疫系統(tǒng)”功能實現(xiàn)路徑研究》（項目編號：2013D005009000004）、北京物資學(xué)院國家級科研項目基金培育項目“國家審計推動現(xiàn)代財政制度構(gòu)建的對策研究”、北京物資學(xué)院青年基金《基于合作博弈的新事業(yè)單位會計制度下的財務(wù)流程再造》（項目編號：2014XJQN07）、國家社會科學(xué)基金重點項目（項目批準號：13AZD002）資助.

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