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新预算法是财经方面的基础性法规,其正式施行势必给审计工作带来非常重要的影响。文章主要经过介绍新预算法制定的重要性内容就审计监控“扩展、提质、提效”等相关要求,根据如今财政预算审计出现的问题,总结出循序渐进修正审计监控要点、完善财政预算审计工作的方法与途径、改进审计程序等意见,开发新预算法条件下的预算审计工作的新面貌。
The new budget law is a fundamental financial laws and regulations, the official implementation of the audit will certainly bring very important impact. The article introduces the importance of the new budget law mainly on the requirements of auditing and monitoring, such as “expansion, upgrading and efficiency improvement”. Based on the problems in auditing the budget nowadays, this paper summarizes the steps of correcting the audit monitoring step by step and perfecting the budget Ways and means of auditing work, improving the auditing procedure and other opinions, and developing a new look of budget auditing under the new budget law.