"New" means "different from the old quality", and "new normal" means that the old normal is restored to the normal state after a period of abnormal state. The "new normal" means that the old normal has returned to normal after a period of abnormality, which is different from the past and relatively stable, meaning that China's economy has entered a new stage different from the high-speed growth of the past three decades, with a more stable rate of growth, upgrading has become a major trend, and economic vitality has been enhanced. The economic foundation determines the superstructure, the new normal economy is also bound to make the state finance into a new development mode, financial audit as the national governance in the "immune" system, assuming an unshirkable responsibility. To this end, the audit department should be a good adviser to institutional reform, but also to do a good job of public **** the guardian of financial security.

Two, to adapt to the new normal, clear financial audit of the same level of the new requirements

The Fourth Plenary Session of the 18th Party Central Committee put forward to improve the audit system, to ensure that the independent exercise of audit supervision according to law. The State Council's "Opinions on Strengthening Audit Work" requires increasing the implementation of major policies, economic risk prevention, major disciplinary and illegal issues, the implementation of laws and regulations, supervision and constraints on the operation of power and social construction focusing on people's livelihoods and other circumstances of the audit, and to safeguard the fundamental interests of the people, which gives the new normal of the same level of financial auditing work given the new requirements:

(a) from the audit content

(I) from the audit content, grasp the "new budget law" the spirit of the essence. The formulation of the new budget law after four deliberations, across three people's Congress, a better summary of practical experience and innovation over the years, in the audit content, functional expansion, evaluation basis, audit processing and many other aspects will have a significant impact, but also for the establishment of China's modern budgetary system has laid the legal foundation. Such as clear full-caliber budget management, deepening the connotation of budget integrity; from the legal level to solve the problem of local governments to raise debt, debt repayment and debt management, to local government debt management set the budgetary supervision of the "tightrope"; to promote the reform of the tax policy system, to promote the implementation of policies and measures in place; to explore the public * * * Audit of financial expenditure and thrift, increased accountability, from the source to curb the problem of extravagance and waste.

(ii) from the audit methodology, highlighting the thematic audit. In the new normal of economic development, the grass-roots level of financial auditing to achieve "always new", it is necessary to continue to expand the "same level of audit" depth, the audit department can be in the many financial reform measures and financial special funds, carefully selected a few do a good job of special audit The audit department can carefully select a few good special audits in the many financial reform measures and financial special funds, focusing on the implementation of reform measures and the effectiveness of the use of special funds, which not only conforms to the development trend of performance auditing, but also for the same level of financial auditing to add a new content, and at the same time, also promotes the full coverage of financial auditing, and promotes the safe and efficient use of the funds of the public * * * *.

(C) from the audit results, strengthen the "broken" "stand" combination, enhance the "one audit multi-purpose". Audit department in the face of the new normal, to break through the traditional mindset, to establish a scientific audit concept, through the use of digital information systems, the use of "big data" comparative analysis, improve the efficiency of the audit work; to break the repeated audits of the "circle", the establishment of tracking review System, the implementation of the audit project has been comprehensive analysis, refinement and sublimation, and timely to the party committee, the government to improve the comprehensive report, for the leadership decision-making to provide a reference basis. In the "broken" "stand" at the same time, focusing on macro-analysis of performance, risk, etc., to enhance the persuasive power of the financial audit report, and to help the government to develop and improve the corresponding policies to enhance "immunity

Three, leading the new normal, grasp the focus of the same level of financial audit

(a) around the comprehensive deepening of reform, strengthen the implementation of major policies audit. Since the 18th Party Congress, the central government has introduced a series of policies and measures to stabilize growth, promote reform, adjust the structure, benefit people's livelihoods and prevent risks, and in the context of the current economic new normal, the audit of the implementation of the central economic policy to protect the role of the central economic policy is more prominent. Audit departments should attach great importance to policy tracking audits in their work, focusing not only on whether the financial funds are compliant, but also on whether the funds are effectively utilized. At the same time, we should focus on reviewing the implementation of policies and measures to stabilize growth, promote reform, adjust the structure, benefit people's livelihoods, risk prevention and other policy implementation, implementation, and the actual effect, and in the audit report to actively reflect good practices, and make every effort to safeguard the reform and development policy and the major projects of the "last kilometer".

(2) around the spirit of the eight provisions of the central government to strengthen the performance audit of public **** funds. The 18th Party Congress and the 18th Third, Fourth and Fifth Plenums have proposed "to focus on safeguarding and improving people's livelihoods", with the increasing investment in public **** funds, to ensure that public **** funds legal compliance and reasonable utilization, to better safeguard the fundamental interests of the broadest possible range of people, has become the "new normal Under the "new normal" one of the priorities of the audit work. Therefore, the audit department should be the performance audit concept throughout the audit work, adhere to the "comprehensive audit, highlight the key" principle, focusing on exposing the violation of national policies and guidelines, destruction of resources, loss of state-owned assets, loss and waste of financial funds and other issues, through an in-depth analysis of the causes of the problem and put forward targeted recommendations to help the government to improve the management system, and establish a sustainable and effective management system. Through in-depth analysis of the causes of the problems and targeted recommendations, it helps the government to improve its management system, establish an operable performance evaluation standard system, and manage and use public **** resources more economically and effectively.

(3) Focusing on supply-side reform, strengthening the audit of enterprise restructuring and innovation. Enterprise structure adjustment and innovation is to help China's economy from high-speed to medium-high speed operation of the necessary means, directly related to the success of economic transformation. Therefore, when carrying out enterprise audits, the auditing department gives full play to its role in the implementation of the tasks of removing production capacity, removing inventories, removing leverage, lowering costs, and replenishing short boards, so as to promote the implementation of the policies of supply-side reform. We should focus on the implementation of the camp reform policy, help clean up all kinds of unreasonable charges, create a fair tax environment, reduce the burden of corporate taxes and fees, and help enterprises reduce costs.

(d) Around the policy of benefiting the people and enriching the people, to strengthen the audit of funds for people's livelihood. Protecting and improving people's livelihoods is not only related to the people's immediate interests, but also pulls economic growth and promotes stable and harmonious social development. The auditing department should strengthen its supervision of the use and implementation of special funds for people's livelihoods related to rural construction, poverty alleviation, education, medical care, social security, guaranteed housing, and construction of infrastructure projects, to reveal and reflect the problems of misappropriation, loss and waste, mismanagement, and inefficiency, so as to promote the implementation of the policy of benefiting the people and enriching their livelihoods. At the same time, focusing on the root cause to find loopholes, to promote the government and the relevant departments and units to implement rectification, to help them establish and improve the relevant management system.

(v) Strengthening the audit of government debt risk and resolution around economic risk prevention. Local governments bear the burden of promoting local development and expanding urban infrastructure construction, and in the context of the current economic development, indebtedness has become an important way for local governments to maintain high-intensity and long-term municipal construction investment. To this end, the audit department should comply with the development of the situation, coordinate the debt audit, financial audit and other audits, strict control of the flow of government debt funds to prevent financial risks; increase the tracking and auditing of financing projects, from a variety of aspects of the assessment of the project's profitability, repayment and refinancing capacity, to ensure that the government's repayment ability to reduce the risk of debt; explore the establishment of debt risk early warning indicator system, from the overall government debt risk warning and assessment, to prevent the risk of government debt. The risk of early warning and assessment, to do before it is too late.