财政体制改革与国家审计监督对象的重新定位

为适应政府职能的转变和公共财政框架的建立，国家审计要对监督对象做出相应的调整。主要是：对企业审计的总量进行调整，把财政审计作为审计机关审计监督的主要工作，把金融审计作为国家审计的重要任务，将社会保障系统审计作为国家审计的一个发展领域．进一步重视环境审计，促进可持续发展，使国家审计为促进国家财政资金的有效使用．促进国有资产的保值增值，提高经济效益做出贡献。

Financial System Reform and Position Refixing of National Audit Supervision Targets

To meet the need of the change of government functions and the foundation of public finance framework, national audit is to adjust the total of enterprise audit. Finacial audit will be the main task of audit institute. The audit of social security system will be a developing area to national audit. more attention should be paid on environment audit to promote sustaining development. Thus national audit will do much contribution to the effective utilization of national financial fund, value maintainence and increment of state-owned property and ecnomic benifet improvement.