政府审计视角下全口径预算执行改革探究

Reform of the All Diameter Budget Under Government Audit

中共十八大提出的"全口径预算管理"针对的主要是以前存在的未将全部财政资金纳入预算管理。目前我国政府中全口径预算体系执行状况并不理想,而政府审计能够起到促进全口径预算规范执行的作用。文章以审计促进全口径预算执行的完善路径为研究课题,分析了我国全口径预算管理的现状与不足,主要是目前我国预算体系建设还达不到全预算管理的要求。文章最后提出了以政府审计职能推动全口径预算执行的改革完善路径,主要措施是通过政府审计来规范预算制定、预算执行和会计核算等。

All diameter budge management is proposed on the Eighteenth National Congress of the Communist Party of China. It means to put all fiscal fund into budget management. At present, all diameter budget system is not well implemented, and the government audit can promote it. This paper takes ＂to promote full diameter budget by government audit＂ as research object, analyzes its present situation and existing problems, the main point is that the construction of present budget system can＇t meet the requirement of all diameter budget. Finally, suggestions is proposed： use government audit to promote all diameter budget in aspects of audit budget regulation, budget execution and accounting.