摘要
1999年政府审计报告拉开了部门预算改革的序幕,2003年“审计风暴”反映了预算管理方面和当前推进的部门预算改革目标相距甚远。针对审计所暴露的问题,文章分析了当前我国部门预算存在的问题及其原因,并就人大部门预算监督方面,提出了改进的几点建议。
In the year 1999, the government audit report starts departmental budget reform. The ＇Audit Storm＇ of the year 2003 reflects that the budget management is far away from the targets of the ongoing departmental budget reform. Concerning the problems exposed from audit, this paper unveils the problems existed in Chinese department audit, analyses the reasons, and gives some suggestions on budget supervision carried out by the People＇s Congress.
出处
《中国农业大学学报（社会科学版）》
2005年第3期60-64,共5页
Journal of China Agricultural University;Social Sciences
关键词
审计
部门预算
人大制度
预算监督
Audit
Departmental budget
System of the People＇s Congress
Budget supervision
