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A Research on Transformation of State Audit Strategy under the View of Fiscal Accountability

WANG Yongjun;Central University of Finance and Economics;  
In the face of increasingly governance challenge, all levels of governments must be able to properly handle a large number of complex troubles. Most of these questions have no policy solution, but deep transformation of state audit strategy will be expected to make its important contribution to this, which is from focus on the short-term specific problem to long-term issues. One of the most important areas is strengthening and improving the audit of public budget and financial management under the concept of fiscal accountability, including two main aspects of the government decision-making mechanism and process, and the government financial report. Those aim at promoting three core objectives of fiscal accountability: fiscal sustainability, reasonable allocation of scarce resources and operational performance. The "1-2-3" audit strategy also helps to break widespread problem of "inaction".
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