The improvement of the fiscal and taxation system needs the protection from the financial auditing supervision mechanism. In order to ensure the smooth operation of the tax distribution system, financial audit innovation is very important. Innovative measures include strengthening the budget management audit, enhancing the fiscal transfer payment audit, strengthening the special financial audit and audit investigation, and promoting fiscal revenue and expenditure performance audit.%财税制体系的完善，需要财政审计监督机制的保驾护航。为保障分税制的顺利实施，应积极探索财政审计创新，采取加强预算管理审计、加强财政转移支付审计、加强财政专项审计和审计调查、推行财政收支绩效审计等创新措施。
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机译：试论我国在市场经济条件下新的安全生产监督工作体制产生的必然性Discussion on the Inevitability of Building a New Safety Supervision System in the Context of a Market Economy in China
