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区县审计机关财政同级审困境突破与效能提升

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近年来,随着社会经济的不断发展和财政体制改革持续深化,区县审计机关财政同级审工作逐步面临诸多机遇与挑战。当前存在诸如审计内容不够深入、审计视角站位不够高、审计整改难度大等问题。针对这些问题,本文提出创新审计方法、持续强化整改落实、提升人员素质等改进建议,以适应经济社会发展需求,更好地为地区经济社会发展提供有力保障。
Breakthrough of Difficulties and Efficiency Enhancement of Financial Peer Review in District and County Audit Institutions
In recent years,with the continuous development of the social economy and the deepening of fiscal system reform,the financial peer review work of district and county audit institutions has gradually faced many opportunities and challenges.At present,there are problems such as insufficient depth of audit content,insufficient audit perspective,and difficulty in audit rectification.In response to these issues,this paper puts forward improvement suggestions such as innovating audit methods,continuously strengthening rectification and implementation,and improving personnel quality,so as to meet the needs of economic and social development and provide a strong guarantee for regional economic and social development in a better way.

county and district audit institutionsfinancial peer reviewinnovative auditing methodsresearch based auditing

朱家成

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泰州市海陵区审计局,泰州 225300

区县审计机关 财政同级审 创新审计方法 研究型审计

2025

价值工程
河北省技术经济管理现代化研究会

价值工程

影响因子:0.559
ISSN:1006-4311
年,卷(期):2025.44(3)