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been included in the budget management audit.In the specific audit implementation, preparation, execution of the budget and final accounts to use performance audit all program budget tracking, all fiscal capital as a system for the overall 'immune', avoid financial risks, strengthen financial management and the government budget, to ensure that the overall effective fiscal policy implementation;To conduct a comprehensive audit ways transformation, combining financial audit and other audit types, actively promote networking audit, performance audit, strive to achieve 'first fruit, a fruit is multi-purpose', to improve the integrity of the financial audit, a macroscopic;Timely reveal financial unsafe factors and potential risks in operation, and investigate major violation behavior, to ensure that financial fund allocation maximum benefit.

Financial audit pattern as a system engineering, its core is the integration of resources, including the audit plan, audit project, audit, the audit results of coordination configuration.Audit program shall be formulated in the long run, according to the overall objective of financial audit pattern of large, clear project plan formulation principle, important project audit cycle and a certain period by the audit to solve the main problem, make the project plan with predictability.Even at the same time around the center of the party and government work, arrange the project plan, achieve balanced and organic unity.Audit implementation shall, according to the nature of the project and workload, respectively adopt different ways of organization, a way of 'combat' intensive reorganization (re-examination) is a highly concentrated and unified plan, unified organization, break departmental boundaries section office, unified deployment of audit strength, conducive to the completion time and heavy task, strong comprehensive project;Second is to clear the audit goal 'suited' approach, based on the unified target, according to the audit division of professional implementation respectively, Shared audit results, suitable for frequent, involving multiple projects in the field of auditing;Three is a professional audit 'independent operations' means, suitable for phased center work for the government service, task relatively single audit project.

The comprehensive utilization of audit results to the implementation of financial audit pattern is especially important.Premier wen jiabao pointed out that the ultimate goal of auditing is to solve the problem from the system and the system, promote the reform, promote the system construction.Must therefore be extracted depth development audit results, speed up the transformation of achievements and use, efforts to increase fiscal audit efficiency, to actively increase added value, develop financial audit results from multiple perspectives.In every financial audit, from project establishment, implementation to the audit report, audit corrective unified issued information task, centralized organization development, timely feedback of fiscal audit found problems and situation, pay attention to reveal and reflect the institutional barriers, institutional defects and loopholes in management rules, and constantly improve the timeliness and effectiveness of the audit information, let more information directly into the leading policy makers.Actively carry out audit case classification summary analysis, pay attention t本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。