浅议新预算法视角下的财政预算审计创新

A Study about the Innovation of Financial Budget Audit from the Perspective of New Budget Law

作为财经领域的基础性法律,新预算法的正式实施必然对审计产生深远而重要的影响。本文旨在通过剖析新预算法修订的关键性内容对审计监督"扩面、提质、增效"的有关要求,结合当前财政预算审计存在的问题,提出通过循序渐进调整审计监督重点、创新财政预算审计方式方法、优化审计流程等建议,开创新预算法背景下的预算审计新局面。

As a basic law in the financial field, the new budget law will be officially implemented, which will inevitably have a profound and important impact on the audit. This paper aims to analyze the relevant requirements of key contents amended by the new budget law on the ＂coverage extension, quality improvement and efficiency improvement＂, combines with the problems existed in the current financial budget audit to put forward suggestions such as progressively adjusting the key points of audit and supervision, innovating the financial budget audit methods, optimizing the audit process, etc., and thus creates a new budget audit situation under the new budget law.