摘要
预算执行审计是审计机关的第一要务。本文从中央部门预算执行审计中发现的问题入手,总结了中央部门在基本支出预算管理、项目支出预算管理、专项转移支付资金管理以及所属单位预算管理中存在的主要问题,在分析原因的基础上提出如何继续深化中央部门预算执行审计的对策和建议。
The budget implementation audit is the most important work of audit office. This paper is based on the audit findings of the budget implementation of the central departments. We analyze the main problems of the central departments on the basic expenditure budget, the project expenditure budget, the central transfer payment and the management of the subordinate units. We put forward some proposals on how to deepen the budget implementation audit of departments.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第4期5-8,共4页
Journal of Audit & Economics
关键词
部门预算
预算执行审计
改革
budget of departments
budget implementation audit
reform
