龍巖市審計(jì)局著力構(gòu)建財(cái)政審計(jì)大格局積極推進(jìn)預(yù)算執(zhí)行審計(jì)實(shí)現(xiàn)“五個(gè)轉(zhuǎn)變”：一是推進(jìn)從關(guān)注和審計(jì)一般預(yù)算資金向關(guān)注全部財(cái)政資金，重點(diǎn)圍繞預(yù)算管理審計(jì)轉(zhuǎn)變；二是推進(jìn)以真實(shí)性、合法性審計(jì)為主向以真實(shí)性、合法性、效益性審計(jì)并重轉(zhuǎn)變；三是推進(jìn)從重視查處問(wèn)題、揭露問(wèn)題為主向查處問(wèn)題、揭露問(wèn)題、促進(jìn)整改并重轉(zhuǎn)變；四是推進(jìn)從依靠單純翻賬本的手工賬冊(cè)審計(jì)為主向計(jì)算機(jī)審計(jì)、網(wǎng)絡(luò)審計(jì)的先進(jìn)技術(shù)方法轉(zhuǎn)變；五是推進(jìn)微觀層面審計(jì)成果向宏觀層面審計(jì)成果轉(zhuǎn)變。