A Study On The Developing Tendency Of Public Finance Audit Under The Public Finance Frame

The public finance theories and the basic frame on the condition of the modern market economy decide the developing tendency of public finance audit .Establishing the public finance frame system puts forward the new problem to public finance audit .Public finance audit should continue to standardize public finance budget management, work hard to improve usage performance of public finance funds and investigate gradually the public finance funds performance audit. Because of the variety of the public finance functions, the expenditure methods and usages of the public finance funds have been changed, the contents and focal points of public finance audit should also be changed correspondingly .The work of auditing bodies should be concentrated on the government procurement, transfer payments and the centralized revenue and expenditure of national treasury as well as the organization and management of financial budgets.This text uses the norm analysis methods ,leads into the case example and charts for analysis and uses the experience of other countries for reference. The researches of current public finance audit lag behind the reform requests of fiscal nevy system. This text brings forth new ideas for the new conditions and problems of public finance audit under the public finance frame. It says that in new period public finance audit should be adapted to the developing reforming situation of public finance. According to the requirements of establishing public finance system and "five years'developing plan of audit working from 2003 to 2007" produced by national audit office, public finance audit targets should be adjusted and the contents of public finance audit should be extended. We should investigate and grasp the objective regulations of public finance audit in new period and situation and raise the level of public finance audit work with quality.