论文部分内容阅读
中共十八大提出的“全口径预算管理”针对的主要是以前存在的未将全部财政资金纳入预算管理。目前我国政府中全口径预算体系执行状况并不理想,而政府审计能够起到促进全口径预算规范执行的作用。文章以审计促进全口径预算执行的完善路径为研究课题,分析了我国全口径预算管理的现状与不足,主要是目前我国预算体系建设还达不到全预算管理的要求。文章最后提出了以政府审计职能推动全口径预算执行的改革完善路径,主要措施是通过政府审计来规范预算制定、预算执行和会计核算等。
The proposal of “full budgetary budget management” put forward by the 18th CPC National Congress mainly refers to the failure to include all the financial funds in the budget management before. At present, the implementation of the full budgetary budget system in our government is not satisfactory, and the government audit can play a role in promoting the implementation of the full budgetary budget. The article takes the perfect path of audit to promote the implementation of the full budgetary budget as the research topic, analyzes the current situation and shortcomings of the full budgetary budget management in our country, mainly because the budget system construction in our country still falls short of the requirement of full budgetary management. Finally, the article puts forward a reform and perfection path of using the government audit function to promote the implementation of the full budgetary budget. The main measure is to standardize the budget formulation, budget implementation and accounting by government auditing.