新预算法的修订,是国家治理战略转型的一大标志,将对国家审计产生重大影响,使审计环境、重心、内容等发生了很大变化,同时也使审计面临不小的困难与挑战。国家审计机关必须加强对新预算法的学习与研究,认真抓好审计队伍建设,促进政府各项制度完善,提高财政支出绩效,防范财政债务风险,推动国家良治。 The revision of the new budget law is a major symbol of the strategic transformation of state governance and will have a significant impact on the national audit. The auditing environment, center of gravity and content have undergone great changes. At the same time, the audit faces many difficulties and challenges. National auditing organs must strengthen study and research on the new budget law, conscientiously do a good job in building the ranks of auditors, promote the improvement of various government systems, improve the performance of fiscal expenditures, prevent financial debt risks and promote good governance of the country.