从预算执行审计看如何加强省直及所属单位财务管理工作

From the Budget Execution Audit to See How to Strengthen the Financial Management of Provincial and Affiliated Units

结合近年来参与的省级预算执行和其他财政收支审计工作,总结归纳了省直及所属单位在预算编制、预算执行、资金绩效管理、部门资金管理、政府采购、三公经费、会议差旅培训费、资产管理、财务基础工作及审计发现问题的整改落实等方面存在的问题,针对上述问题,提出进一步加强省直及所属单位财务管理工作的对策建议。

Combining the provincial budget execution and other fiscal revenue and expenditure audit work in recent years,it summarizes the budget preparation,budget execution,fund performance management,department fund management,government procurement,three public funds,and meeting differences. In the aspects of the training fees,asset management,financial basic work and the implementation of the problems found in the audit,the countermeasures and suggestions for further strengthening the financial management of the provincial and affiliated units are proposed.