摘要
新《政府会计制度》的落地实施,推动预算审计模式进一步优化,对政府预算审计工作提出了新的要求。基于此,对政府会计、《政府会计制度》、政府预算审计进行了概述,探究了政府审计在政府预算中的作用,包括提高预算工作的质量和效率、提高资金使用效益、避免资金流失等,从审计、法律、决算三个层面论述了新《政府会计制度》对政府预算审计的影响,并提出了政府预算审计的优化措施。
The implementation of the new Government Accounting System has further optimized the government budget audit model,imposing new requirements on the government budget audit work.Based on this,this paper provides an overview of government accounting,the Government Accounting System and government budget audit,explores the role of government audit in government budget,including enhancing the quality and efficiency of budget work,improving the efficiency of fund utilization,preventing fund losses and etc.,discusses the impact of the new Government Accounting System on government budget auditing from three perspectives:auditing,legal,and final accounts,and puts forward optimization measures for government budget audit.
作者
王幸
WANG Xing(China Iron and Steel Association)
出处
《当代会计》
2023年第12期34-36,共3页
Contemporary Accounting
关键词
《政府会计制度》
政府预算审计
审计机关
government accounting system
government budget audit
audit authority
