探索我国公共财政支出的公平性及其审计监管,有利于解决我国经济和社会发展中的突出难题,推进公平正义,弘扬中国特色社会主义的时代主题。文章回顾和评述了相关中外史料和文献,探讨了公共财政支出的公平性及其审计监管的内容设定和机制安排,并进一步探讨了其审计监管的保障机制。
Exploring fairness of public finance expenditure and its audit supervision is advantageous to solve the conspicuous problem of the country's economic and social development,to promote fairness and justice,and to carry forward the themes of the times of Chinese characteristic socialism.The paper reviews and comments relevant Chinese and foreign historical materials,discusses fairness of public finance expenditure and its audit supervision's contents and mechanisms,and further explores audit supervision's security system.