中央部门预算执行审计是国家审计机关的永恒主题和财政审计的重要组成部分。本文从中央部门预算执行审计的历史沿革情况入手,分析了进一步深化中央部门预算执行审计的必要性和紧迫性,结合中央部门预算执行中存在的主要问题,阐述了当前国家审计机关在实施中央部门预算执行审计中遇到的困难,提出了深化中央部门预算执行审计的几点建议。 The audit of budget execution by the central government is an important part of the eternal theme and financial audit of the state auditing organ. This article starts with the historical evolution of the central departmental budget execution audit and analyzes the necessity and urgency of further deepening the audit of the budget implementation of the central department. Combining with the major problems in the budget implementation of the central department, this paper expounds the current situation of the national audit department in implementing the central government Budget implementation audit of the difficulties encountered, put forward some suggestions to deepen the audit of the budget implementation of the central department.