政府预算执行审计与决算草案审计整合研究

Research on the Integration of Government Budget Execution Audit and Draft Final Accounts Audit

本级决算草案审计与本级预算执行审计在审计目标、审计范围以及审计重点和内容等方面是一个连续、动态和相互衔接的过程。二者的整合是法律和现实发展的必然要求,不仅在审计内容方面可以取长补短,使审计目标更具宏观性和整体性,而且有利于完善现行预算执行审计,促进建立和完善现代政府决算审计制度。二者的整合将最终向本级决算草案审计模式转变。政府预算执行审计与决算草案审计的整合还要应对省级以下地方审计机关人财物统一管理改革给预算执行审计和决算草案审计带来的挑战。因此,整合模式要求在审计重点内容、预算科目审计、与其他专业审计的协同、审计工作报告等方面进行调整和优化,并准确把握本级决算草案审计的重点与难点问题。

The audit of draft final accounts and the audit of budget execution are continuous, dynamic and correla- tive in terms of audit objective, scope and subject matter. The integration of the two audit forms is an inevitable re- quirement of the law and the reality, which can not only complement each other in terms of audit subject matter and make audit objective more macroscopic and overall, but also improve the current budget execution audit and promote the establishment and improvement of the modern government final accounts audit system. The integration of the two audit forms will eventually convert to an audit model of the corresponding level draft final accounts. The integration of government budget execution audit and draft final accounts audit should deal with the challenges brought about by the reform of ＂unified management of audit institutions on and below the provincial level＂. As a result, the integration model requires the audit to focuse on the adjustment and optimization of audit content, budget account audit, and the coordination of other professional audit, audit reports, etc. , and accurately grasp the key points of draft final accounts audit at corresponding level.