The Discover Of Tax Sharing System Reform And Public Finance Audit

Currently, the building of public finance audit is the general trend of public finance audit in China. To discuss how to build the framework of public finance pattern of financial audit, the tax system would have noted that financial management system to further deepen and improve the development of the financial audit of the role and impact. Since 1994, China implemented the tax system reform, implemented in China since the founding of one of the most stable financial system, in line with the socialist market economic structure, able to adapt to the needs of the market economy, the reform has made very clear results. But, like any reform, the existing tax system in the financial management system will inevitably have some gradual process of reform and the gradual improvement of the transitional problems and deficiencies, and highlight one of the most serious problem is that central and local financial authority and powers of the Seriously do not match, the specific focus on the performance of financial authority and powers shifted center of gravity, making the role of the tax system itself should not full. Undoubtedly, further deepen and improve the tax system reform has become an important content of China’s financial system reform, reform is to reduce the financial level and government level, establish and improve property rights and powers echoes, money and powers to match, reasonable and effective transfer payments Financial system.Tax system reform and financial audit of the two complement each other, interact and influence each other, the tax system reform is a long-term, dynamic, and the development process, along with the corresponding financial audit must also be continuous development. Further deepen and improve the tax system reform, means that China’s financial audit of the external environment changed, the audit of the concept in terms of financial audit, audit object, or their ways of audit focus and have raised new demands. Reform of the financial audit of the tax system to adapt to the requirements of the audit idea and to adjust the direction of reform, the financial audit objectives of re-positioning, a clear financial audit content, improve the financial audit methods to improve the level of financial audit work, and promote the further development of tax system reform.Financial Audit to adapt to the requirements of the tax system reform, reform the tax system is bound first to the knowledge and financial audit of the content and methods to understand and recognize. This paper describes overview of our current tax system in this paper introduces the status of the management system of tax sharing, summed up the effectiveness of implementation of the reform the tax system and the problems and deficiencies, and points out the direction to further improve the tax system reform. Correspondingly, this paper, the definition and functions of the financial audit to do the corresponding discussed, and the tax system reform and demonstrated the relationship between financial audit, financial audit of the existing problems and deficiencies. The ultimate goal of this paper is to discuss the financial audit by adjusting the direction of reform, improved ways to explore the performance audit and other aspects of deepening reform, reform the tax system to meet the financial audit work on the new requirements, and promote the further deepening of the tax system reform and improvement.