政府审计推进地方财政管理科学化的实践与思考

The Practice of and Thinking on Government Audit Promoting the Scientific Management of Local Finance

随着国家财政管理体制改革的不断深化,对地方财政管理科学化的程度要求越来越高。目前,财政管理主要存在预算编制的准确性和预算约束力不强、部门预算支出不科学和透明度不高等问题,提高财政管理的科学化采取通过预算审计细化预算编制,通过财政决算审计健全政府预算体系,通过绩效审计推动财政支出的绩效评价,加强信息化建设等。

With the rapid development of China＇ s reform of financial management system, the scientific management of local finance requires higher and higher. This paper begins with an analysis of the main problems existing in cur- rent financial management, such as less accuracy of financial budget and lower budget constrained force, poor trans- parency of department budget and unscientific budget expenditure. Then, it presents some ways to improve the scien- tific financial management, including detailing budgeting preparation through departmental budget audit, perfecting the government budgeting system nancial expenditure achievement etc. through the auditing of final financial account, and promoting the evaluation of fi- and strengthening the construction of informatization through the performance audit,