深化收入预算执行审计

Deepening Budget Implementation Audit of Government Revenue

预算是政府财政收支计划在政府活动范围和方向的体现,深化收入预算执行审计监督对于审计机关依法履职、促进经济高质量发展、助力财税体制改革具有重要意义。本文按照财政收入类别梳理了税收、关税、非税收入预算执行审计的现状,并基于信息化手段的重要性,介绍了财政收入相关信息系统利用情况;然后,深入分析了收入预算执行审计在精准“画像”、服务大局、问题原因分析和审计资源整合方面存在的问题;在此基础上,提出审计机关应当深入开展研究型审计,切实提升效能,优化项目组织模式,进一步整合资源,加强专业化人才培养,打基础谋长远,从而更好依法履职、更好促进经济高质量发展、更有效助力财税体制改革。

Budget is the plan of government revenue and expenditure,which embodies the scope and direction of government activities.This paper expounds on the significance of audit institutions in deepening budget implementation audit of revenue,in the aspects of legal liability performance,economic high-quality development promotion and assistance of the fiscal-taxation system reformation.This paper elaborates on the current situation of budget implementation audit of revenue sorted by tax,tariff,and non-tax revenue,as well as related information systems nowadays.This paper also points out inadequacies in the accuracy of auditing“portrait”,serving the country’s overall interests,analyzing reasons and integrating audit resources in the audit of revenue budget implementation.After in-depth analysis of the existing deficiencies,the research team puts forward that audit institutions should carry out research-based audit,improve efficiency effectively,optimize project organization mode,integrate resources,and strengthen training of professional auditors,so that the audit institutions can better perform duties according to law and promote high-quality economic development of the country as well as assisting the fiscal-taxation system reform.