合法性审计

财政收支合法性审计是坚持依法行政、依法管理财政的必然需要；

The compliance audit of revenues and expenditures of public finance is inevitably required during administration and management ruled by law ;

审计不仅要实行真实性合法性审计，更应当实行效益审计，以便为政府宏观决策服务。

We need not only the real and legal audit , but also the benefit audit , in order to serve the government macroscopic decisions .

从审计法和《中央预算执行情况审计监督暂行办法》规定的审计机关的职责出发，财政收支合法性审计是加强审计监督、履行法律责任的内在需要。

Following the responsibility of audit institution , which is set by the Audit Law and the " Provisional Practice Direction for Auditing Central Budgetary Implementation ", compliance audit of revenues and expenditures of public finance is inherently required during enhancement of audit supervision and fulfilling the law liability .

随着经济工作重点向经济效益方向转换，不仅需要对财务收支的真实性、合法性进行审计，还需要对被审计单位经济资源使用的效益进行审计。

The stage needs to audit the authenticity and validity of the financial revenue and expenditure , and to audit the benefit of the unit economical resources .