摘要：财政审计是国家审计监督的一项重要内容, 在国民经济的有序运行中具有举足轻重的地位。而财政风险是因财政不能提供足够的财力, 致使国家机器的正常运作遭受严重损害的可能性。本文从财政审计与财政风险的内涵与外延的理解出发, 主要论述了财政风险的诸多诱因及财政审计与财政风险的内在关联, 并对完善我国财政审计监督体系, 建立健全财政风险预警系统, 防范化解财政风险及我国财政运作的安全、高效提出了具体法律措施。
关键词：财政审计；监督立法；防范化解；财政风险

Abstract: The audit is a state audit surveillance's important content, has the pivotal status in national economy's order movement. But because the financial risk is the finance cannot provide the enough financial resource, the cause state apparatus's normal operation suffers the serious damage the possibility. This article embarks from the audit and the financial risk's connotation and the extension understanding, mainly elaborated financial risk many causes and the audit and the financial risk intrinsic connections, and to consummates our country audit surveillance system, established the perfect financial risk early warning system, the guard melt finance risk and our country finance operation security, proposed the concrete legal measure highly effective.

key word: Audit; Surveillance legislation; Guard melt; Financial risk 

前言
　　财政审计是国家审计的一项重要内容,为促使国民经济有序运行具有重要作用。实践证明, 加强财政审计监督不仅为市场经济体制奠定了良好的基础, 而且对防范化解财政风险, 保证积极财政政策的有效运作具有重要意义。
　　一、财政审计与财政风险

　　财政审……