总结上年度预算执行审计,借鉴国外先进经验,郭振乾审计长提出加强对预算单位银行帐户的审计监督,这对于深化和逐步规范预算执行审计具有重要意义。现仅就审计预算单位银行帐户入手,明确区分被审计单位与审计责任问题谈点看法。 Summing up the budget implementation audit of the previous year and drawing on the advanced experience of other countries, Guo Zhenqian, the Auditor General, proposed to strengthen the auditing and supervision of the bank accounts of the budgetary unit. This is of great significance for deepening and gradually standardizing the budget implementation audit. Now only the audit of the budget unit to start a bank account, a clear distinction between audited units and audit responsibility point of view.