摘要
国家审计公告披露了中央部门预算执行存在的问题以及相应审计结果的整改情况。这些信息表明,我国部门预算执行审计的力度逐年加大,审计结果受到被审计单位的重视,但实际纠正效果与重视程度存在较大的偏差,问题屡审屡犯的现象普遍存在,这也折射出我国部门预算存在制度性缺陷。
National Audit Notice has disclosed some problems concerning the central department budget implementation and also published rectification on the corresponding auditing findings. This information indicates that the implementation of the departmental budget audit is being intensified year by year and the audit results are also taken seriously by the units audited, but the actual alarm and the correction effect need to be improved on account of a great deviation. Some repeated problems still exist in the auditing. It reflects the institutional deficiency in the practice of department budgets.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第2期28-34,共7页
Journal of Audit & Economics
基金
南京审计学院重点科研项目(NSK2008/A03)
关键词
中央部门预算
审计公告
违规资金
central department budget
audit notice
illegal funds
