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随着新《预算法》的出台和财政体制改革的不断深入,我国预算单位在预决算编制与执行中取得了一定的成绩,各级审计机关开展的预算执行与决算审计工作对于提高预算单位预算管理水平发挥了积极的作用。但由于审计内容重叠、事后审计弱化及审计时间保障不力等影响因素,导致审计机关在对预算单位预算执行与决算审计中存在诸多亟待解决的问题。本文通过对财政预算执行与决算审计中存在的问题进行分析的基础上,提出加强我国财政预算执行和决算审计的若干措施。
With the promulgation of the new “Budget Law” and the continuous deepening of the reform of the financial system, the budget units in our country have made some achievements in the preparation and implementation of the budget of final accounts. The budget execution and final accounts audit carried out by the auditing agencies at all levels are of great significance to improving the budget unit budget Management has played a positive role. However, due to the overlapping audit contents, the weakening of auditing afterwards and the weak guarantee of audit time, audit agencies have many problems to be solved urgently in budgetary implementation and final accounts auditing. Based on the analysis of the existing problems in the execution of the budget and the auditing of the final accounts, this paper puts forward some measures to strengthen the auditing of the implementation of financial budgets and final accounts in China.