预算执行审计“屡审屡犯”问题探析——以国家治理视角的考量

Analysis of the Issue of "Repeated Offenses Following Frequent Auditing" in Budget Execution Auditing ——Considerations from the Perspective of Public Finance Governance

国家审计因其内生的监督评价职能而成为国家治理不可缺少的有效工具和重要制度安排。国家审计有效发挥监督作用的前提是基于国家公共财政治理的各项制度本身的合理安排和良性互动。多年来出现的预算执行审计"屡审屡犯"现象,说明基于国家治理的制度安排存在缺陷。对某省省级部门预算执行审计"屡审屡犯"问题的分析表明,"屡审屡犯"背后的根源是政府预算制度、预算执行审计管理制度、政府预算管理配套制度均存在自身局限。要治理该问题,就必须从改革完善政府预算制度、深化改进预算执行审计、建立健全相关配套制度等方面寻求对策。

With its inherent supervising and evaluation functions, national auditing has become an indispensable and effective instrument and important institutional arrangement in national governance. The precondition for national auditing to effectively exert its supervisory roles is based on the rational allocation and positive interaction of various institutional arrangements in national public financial management system. Over the years, budget execution auditing records show cases of ＂repeated offenses after frequent auditing＂, which indicates that deficiency exists in institutional arrangements of national governance. Analysis of such issues in a certain provincial department show the root cause for the repeated offenses and necessary measures to be taken to solve such issues.