深化部门预算审计的研究

The Research on Departmental Budget Audit

部门预算审计工作涉及预算执行及预算管理等多方面内容,一直是政府部门审计工作的重点,也是审计研究与探讨的焦点。预算管理工作存在缺陷、预算执行缺乏严肃性和规范性等问题,都严重制约着财政职能的有效发挥,影响财政资金的使用效益及效果,同时使预算执行审计面临着新的挑战,并不同程度地增加审计风险。深化部门预算执行审计,同时探索预算部门的绩效审计,采用不同的审计方法,将预算执行审计与专项资金审计、经济责任审计相结合,注意查处和分析研究问题相结合,揭示预算管理和预算执行中存在的问题,有针对地提出加强管理、完善政策法规的意见和建议,为领导提供宏观决策服务。

The departmental budget auditing involves the budget implementation, budget management and so on, which is always the key point of the government auditing. It is also the focus of the auditing studies and discusses. Any flaw of the budget supervisory work, or the lack of normative and standard on the budget implementation is restricting the effectiveras of the financial function, and also influencing the benefit and effective of the usage of the financial fund. It also causes the budget implementation audit to face the new challenge, and increases the auditing risk in some degrees. We should make the departmental budget implementation auditing more deepen, explore the achievements auditing of the department, use the different auditing method, put the budget implementation auditing with the special funds auditing and the economical responsibility auditing together, and put the investigation with research analyzes together. We should unveil the question which will exist in the budget management and the budget implementation, make suggestions and give opinions on how to make the managements, policies and laws more completely. All of these would serve the macroscopic policy-making.