Government Audit In The Public Finances Under The Framework Of Study

Our national finance system has been innovated a great deal since performing the Open Policy. And we have proposed to establish the frame of public finance in the national finance conference in 1998. However, our government audit has its own characters, and it is still done under the government guideline. Now, while assuring that we eslablish the frame of public finance, our government audit should be creative to apply for i t.My paper was just written under this way. Firstly, I introduced the actual status of our national finance system, including three parts: the history, the innovations and the aim; Secondly, I introduced the general si tuat ions of our government audit, including finance audit, fixed assets audit, agriculture funds audit, etc; At last, I investigated how to do government auditing in the frame of public finance according to the requested public finance and the characters of government audit, including the definition of finance audit, the actual applying and "3e" (effective, efficient, economical) audit with the instance of government stock.