论文部分内容阅读
财政同级审计是财政收支监督的一种有效手段,可以监督本级政府预算执行的具体情况,以保证预算执行的效益性、真实性、合法性,并预算编制与执行的改进工作提供有力建议。鉴于财政同级审计的特殊性和功能,其对财政收入监管上有着促进作用。本文从国家宏观调控、税收部门行为约束、财政收入安全保障、杜绝腐败四个方面入手,对财政同级审计在财务收入监管上的促进作用进行了扼要探讨。
Financial audit at the same level is an effective means of financial revenue and expenditure supervision, which can supervise the implementation of the specific circumstances of the government budget to ensure the effectiveness of the implementation of the budget, authenticity, legitimacy, and budget preparation and implementation of the improvement efforts Suggest. In view of the special nature and function of financial audit at the same level, it has the promotion effect on the supervision of financial revenue. In this paper, the macro-control of the state, the tax department behavior constraints, financial revenue security, to prevent corruption from four aspects, the financial audit at the same level in the financial revenue regulatory role in promoting a brief discussion.