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随着我国社会的不断发展,政府的执政能力也在不断提升和发展,但是在政府不断优化组织结构、强化职能的过程中依然存在着一些有待解决的问题。例如政府在进行财政预算执行审计的过程中,不能够对于财政资源进行有效的利用,导致政府的财政预算执行与审计能力相对较弱。文章主要以县级政府为例,对其财政预算执行与审计工作中存在的问题以及发展策略进行分析。
With the continuous development of our society, the government’s ability to govern is also constantly improving and developing. However, there are still some problems to be solved in the process of continuously optimizing the organizational structure and strengthening the functions of the government. For example, the government can not make effective use of financial resources during the audit of budget implementation, resulting in relatively weak government budget execution and audit capacity. The article mainly takes the county government as an example, and analyzes the problems existing in the execution and audit of the budget and the development strategies.