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财政部门与预算单位是政府财政预算的主体,内部控制作为财政部门与预算单位管理的主要措施,加强财政部门与预算单位内部控制的一体化建设,将有效促进二者预算编制与执行更符合实际,有利于政府管理效率的提升。本文在分析财政部门内部控制和预算单位内部控制一体化建设的重要意义的基础上,指出了两者内部控制建设的主要问题,并以此为基础,提出了构建财政部门内部控制和预算单位内部控制一体化的主要措施。
The financial department and the budgetary unit are the main body of the government budget. Internal control, as the main measure for the management of the financial department and the budgetary unit, strengthens the integration of the internal control of the financial department and the budgetary unit, which will effectively promote the compilation and execution of the budget and the budget , Is conducive to the improvement of government management efficiency. Based on the analysis of the significance of internal control and internal control of budgetary unit in the internal control of finance department, this paper points out the main problems in the construction of internal control of both, and on the basis of this, puts forward some suggestions to construct internal control and budget unit The main measures to control integration.