要切实提高财政审计人员的综合素质。
It is also necessary to improve the comprehensive quality of finance auditors.
围绕公共财政体制建立的要求，需要寻求财政审计的突破口。
According to the demand of establishing public finance system, it is necessary to find out the breakthrough point of finance audit.
摘要：财税制体系的完善，需要财政审计监督机制的保驾护航。
Abstract: : the improvement of the fiscal and taxation system needs the protection from the financial auditing supervision mechanism.
预算执行审计是财政审计的主要内容，而财政审计是国家审计机关永恒的主题。
Audit of budget implementation is a primary job of financial audit, which, in turn, is the eternal theme of the national audit department.
鉴于此，审计部门在进行财政审计时应根据其特点，在增加收入合理安排支出方面发挥作用；
So, auditing departments should work based on such conditions to increase incomes and reasonably administrate outcomes.
例如，财政审计领域和储备领域是两个极不相关的领域，它们关注不同的方面，或者相同系统的不同视角。
For example, the financial auditing domain and the reservations domain are two largely unrelated fields that focus on very different aspects, or viewpoints, of the same system.
文章对财政审计评价的基本概念，包括财政审计评价的涵义、主体、客体、模式等进行了论述，阐明了财政审计评价的内容、方法、原则和标准。
The article discourses the basic concept of financial audit evaluation including meaning, subject, object and mode, and expounds its contents, methods, principles and standards.
文章对财政审计评价的基本概念，包括财政审计评价的涵义、主体、客体、模式等进行了论述，阐明了财政审计评价的内容、方法、原则和标准。
The article discourses the basic concept of financial audit evaluation including meaning, subject, object and mode, and expounds its contents, methods, principles and standards.
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