(下转第46页)我国公共财政体制的建立,要求国家审计在传统财政审计的基础上发展公共财政审计。公共财政审计是财政审计的一种新模式,是国家审计对政府公共财政活动进行的一种监督,在原则和职能方面与传统财政审计具有一定程度上的一致性,但在审计内容、审计对象、审计重点及方 (Continued on page 46) The establishment of public financial system in our country requires the state audit to develop the public financial audit based on the traditional financial audit. Public finance auditing is a new model of financial auditing, a kind of supervision conducted by state auditing on government public finance activities. It has a certain degree of consistency in principle and function with traditional financial auditing. However, in terms of auditing contents, auditing objects Audit focus and party