摘 要在当前经济改革的新时期，财政审计的应用领域逐渐扩大，做好新时期财政审计工作对深化构建财政审计体系和加速审计事业的发展有着深远意义。作为国家审计重要组成部分的财政审计是通过审计机构对财政预算及其他资料进行审计，通过切实提高财政资金的利用率来推动我国社会经济的稳定发展。在当前形势下，社会经济加速发展导致审计环境也不断快速变化，我国财政审计工作要更加完善，抓住财政审计的工作重点，迎合国家的发展路线不断适应新形势的变化。新时期财政审计要审计工作中重点突出年度预算的实施程度，在审计过程上体现规范性、效益性。比如对因地制宜采取有区别的审计方式，分别用不同的审计方式对待不同地区的财政资金审计过程。在审计过程中注重审计工作的质量和审计效率，促进转移支付制度能够持续性创新改善。对新时期财政审计所面临的问题本文主要从财政审计的审计监督机制不完善、法律法规、专业人员素质较低和网络信息化发展落后四个方面的问题提进行了阐述，并探索了相应对策。得出以下结论要加快创新财政审计技术，完善审计法律法规，加快适应现代网络信息化，培养吸纳更多优秀的高质量的审计人才，才能更好地适应新时期的形势变化，确保审计质量的提升。关键字：财政审计，新时期，主要问题，研究对策，审计监督AbstractIn the new era of economic reforms, the application areas of financial auditing are gradually expanding. Doing a good job of financial auditing in the new era is of far-reaching significance for deepening the construction of financial auditing systems and accelerating the development of auditing. As an important part of the national audit, the financial audit is to audit the financial budget and other materials through the audit agency, and to promote the stable development of China's social economy by effectively increasing the utilization rate of financial funds. Under the current situation, the accelerating development of the social economy has led to continuous and rapid changes in the audit environment. China's financial audit work must be more complete, grasp the focus of financial audit work,...
