摘要
党的十九大报告强调要加快建立现代财政制度,建立全面规范透明、标准科学、约束有力的预算制度。本文围绕国家出台的一系列关于进一步深化预算管理制度改革的意见,结合审计工作实践,选取财政事权与支出责任划分、严控一般性支出和兜住“三保”底线、防范化解地方政府债务和隐性债务风险、财政资金直达机制等四个方面预算执行审计内容,通过梳理总结近年来面临的新情况新问题,分析研究新形势下如何进一步深化预算执行审计,从审计视角提出健全完善我国预算管理制度方面的政策建议。
The report of the Nineteenth National Congress of the Communist Party of China stressed the need of speeding up the establishment of a modern fiscal system and establishing a budget system that is comprehensive,transparent,scientific,and constrained.This paper focuses on a series of opinions issued by the state on further deepening the reform of the budget management system,and based on audit practices,selects for analysis four audit subject matters of budget execution audit,i.e.the division of fiscal powers and spending responsibilities,strict controls of general expenditures and the safeguard of the bottom line of"three guarantees",prevention and resolution of local government debt and hidden debt risks,and direct fiscal fund allocation mechanisms.The paper further analyzes and studies how to further improve the budget execution audit under the new situation.From auditors’perspective,we put forward policy recommendations on improving China’s budget management system.
出处
《审计研究》
CSSCI
北大核心
2022年第5期11-18,共8页
Auditing Research
基金
2021年中国审计学会与审计署武汉特派办理论研究会合作课题“深化预算执行审计”的阶段性成果
关键词
预算执行审计
国家审计
创新发展
budget execution audit
government audit
innovative developmeut
作者简介
成员:王小燕、杜昶、张夏梦、滕祎、余爽;王小燕,邮政编码:430071,电子信箱:270159593@qq.com。
