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随着时代的进步和社会经济的发展,特别是市场经济体制的确立和完善,促使事业单位在发展过程中面临的竞争日趋激烈;那么要想在激烈的市场竞争中获得优势,就需要将有限的财政资金给充分利用起来,重视财政预算和管理。通过调查发现,目前事业单位在财政预算方面还存在着诸多的问题,需要引起人们的重视。本文以某广播局为例,分析了审计视角下财政预算中的问题与对策,希望可以提供一些有价值的参考意见。
With the progress of the times and the development of the society and economy, especially the establishment and improvement of the market economy system, the competition that the public institutions face in the process of development is fiercer and fiercer. In order to gain an advantage in the fierce market competition, therefore, the limited Full use of the financial funds, emphasis on financial budget and management. Through the investigation, it is found that there are still many problems in the budget of public institutions at present, which needs people’s attention. Taking a certain broadcasting station as an example, this paper analyzes the problems and countermeasures in the fiscal budget from the perspective of auditing, and hopes to provide some valuable reference opinions.