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地方财政预算执行审计是指审计机关依据本级人大审查和批准的年度财政预算,对本级人民政府及各预算执行单位在预算执行中筹集资金、分配资金、使用资金的合法性、效益性进行的审计监督。这种审计监督必须不断适应发展变化了的形势,否则就达不到审计的目的和要求。因此,只有地方审计人员充分认识地方审计机关内外不断变化发展的主客观情况,不失时机地调整和改进自己的行为和方法,地方财政预算执行审计的质量才能提高到一个新的水平。
The audit of the implementation of local budgets refers to the auditing organs’ examination and approval of the annual budgets of the people’s congresses at the corresponding levels and of the legitimacy and effectiveness of raising funds, allocating funds and using funds of the people’s governments at different levels and the budget execution units Audit supervision. This audit supervision must continue to adapt to the changing situation, otherwise it will not reach the purpose and requirements of the audit. Therefore, only when the local auditors fully understand the subjective and objective conditions of the ever-changing development within and outside the local auditing organs and seize the opportunity to adjust and improve their own behaviors and methods, will the quality of local budget execution audits be raised to a new level.