论基层审计机关财政审计面临的问题与对策

摘要

With further reconstruction of China＇s economic system, and the construction of public financial framework under the condition of market economic system, some problems, such as insufficient cognition on function orientation of financial audit, slow knowledge updating and training for auditors, have become the obstacles of deepening the law enforcement in financial audit. Law enforcement in financial audit is the main task of audit institutions. Only if auditors try to deepen understanding, improve the financial audit work, bring forth new ideas, and straighten out and optimize audit system, can the audit law enforcement be practically performed.%随着我国经济体制改革的不断深化和市场经济体制条件下公共财政框架的构建，一些对财政审计的职能定位认识不足，审计机关审计人员缺乏知识更新和培训等问题日益成为深化财政审计执法工作的“绊脚石”，财政审计执法是审计机关的主要任务，审计机关审计人员要提高认识，增强财政审计工作，创新思维，理顺和优化审计体制，才可能真正履行起审计执法的职责。