预算执行审计

预算执行审计是财政审计的主要内容，而财政审计是国家审计机关永恒的主题。

Audit of budget implementation is a primary job of financial audit , which , in turn , is the eternal theme of the national audit department .

财政预算执行审计风险问题研究

Research on Risk in Public Finance Budget Executive Audit

免疫系统论下预算执行审计的创新

Innovation of Budget Implementation Audit under Immune System Theory

我国中央部门预算执行审计分析：特征与启示

China 's Central Department Budget Implementation Audit Analysis : Characteristics and Its Enlightenment

预算执行审计是审计机关的第一要务。

The budget implementation audit is the most important work of audit office .

论我国地方预算执行审计存在的问题

Present Problems in Chinese Local Budget Auditing

深化预算执行审计的基本思路

Enhancing Budget Executive Audit

通过本文的研究，实现了工作流理论与预算执行审计业务流程的融合。

Through this study , to achieve a work flow theory and budget execution audit business processes integration .

切实开发出符合审计部门实际需求的基于工作流的预算执行审计项目管理系统。

Tangible financial sector developed in line with the actual needs of workflow-based budget execution audit management system .

对于丰富预算执行审计的相关研究，提高审计质量起到了借鉴作用和参考价值。

For rich budget execution audit related research , improve audit quality plays a role in learning and reference value .

按照《审计法》规定，审计机关已连续四年开展了预算执行审计。

According to provisions of the audit law , audit institutions have carried out budget implementation audit successively for the past four years .

县级审计机关在预算执行审计过程中存在诸多的难点，但也有其审计内容的侧重点。

The audit departments at the county level have many difficulties in auditing budget implementation at the same level and they also have their priorities in doing this job .

该系统的应用不仅规范了预算执行审计行为，实现了预算执行的精细化审计，提高了审计部门预算执行审计的工作效率。

Application of the system not only regulate the conduct of the audit budget implementation , to achieve the refinement of budget implementation audit of the financial sector to improve the efficiency of budget execution audit .

然而，财政预算执行审计风险是一个庞杂的课题，作为一篇容量有限的学位论文，只能选择其中的几个问题进行探讨。

However , the risk in the public finance budget executive audit is a huge topic , as an academic degree thesis with limit capacity , we can choose only a few problems among those to study .

监督内容涵盖了政府投资项目全过程，具体包括项目前期审计、项目预算执行审计、竣工结算审计、工程决算审计及项目后评审，是整个投资审计体系和审计内容的重要组成部分。

The supervising covers the whole process of the government-funded projects , including pre-audit of the projects , implementation audit of project budget , audit of completion and settlement , audit of project accounts and post-audit of the projects .

木文的研究就是基于这样的研究背景，在对预算执行审计设计业务流程进行调研的基础之上，利用工作流理论对预算执行审计项目管理系统进行了深入研究。

This study is based on this research background , in the implementation of the budget for research design business process design basis , the use of the theory of budget execution workflow management system audit conducted in-depth research .

并且设计出预算执行审计项目创建管理模块、预算执行方案管理模块、预算执行审计过程管理模块、审计结果跟踪反馈管理模块以及系统设置模块等功能模块。

And designed to create a budget implementation audit project management module , management module implementation of the program budget , budget execution audit process management module , audit tracking feedback management module and system settings module and other functional modules .

提高审计机构、人员及经费的独立性是降低财政预算执行审计风险的根本之所在，为此，必须针对现实问题进行一系列改革；

Enhancing the independence of auditing organization , personnel and outlay are the basis to lower the risk in the public finance budget executive audit , so we must carry on a series of reforms to solve the actual problems in agent .

预算执行审计工作必须适时作出调整：即扩大审计对象，强化预算编制的审计，细化预算资金拨付的审计，深化预算执行真实性的审计，加快金审工程建设。

Budget audit work thus should make appropriate adaptation , such as widening audit targets , strengthening budget organization audit , detailing the audit of budget fund allocation , deepening the authenticity of budget operation audit , and fastening the construction of E-Audit project .

特别是在今年的中央预算执行审计中，审计署揭露和查处了当前财政财务收支中存在的严重违法违规问题，审计工作的质量明显提高；

Special mention must be made that during this year 's audit of central budget implementation , the National Audit Office disclosed and sanctioned serious illegal and irregular practices in the current revenues and expenditures of the public finance and marked conspicuous improvement of audit quality .

财政预算执行审计是审计机关的基本职能，自实施以来，一直都在维护国家财经法纪、治理市场经济秩序和调整财政资金结构等方面发挥着积极的作用，也取得了一定成绩。

Financial budget implementation audit is the basic function of auditing organizations , and it has been playing a positive role in safeguarding financial laws and regulations , maintaining market economic order and coordinating financial fund structure , and has achieved a lot since its implementation .

论如何搞好高校预算执行情况审计

On How to Improve Budgetary Implementation Audit in Higher Colleges and Universities

为此，需要进一步探索县级审计机关深化同级财政预算执行情况审计的新的思路。

Therefore , new ideas should be encouraged in the work of the county audit departments over the implementation of financial budget at the same level .

从审计法和《中央预算执行情况审计监督暂行办法》规定的审计机关的职责出发，财政收支合法性审计是加强审计监督、履行法律责任的内在需要。

Following the responsibility of audit institution , which is set by the Audit Law and the " Provisional Practice Direction for Auditing Central Budgetary Implementation ", compliance audit of revenues and expenditures of public finance is inherently required during enhancement of audit supervision and fulfilling the law liability .

第十七条审计署在国务院总理领导下，对中央预算执行情况进行审计监督，向国务院总理提出审计结果报告。

Article 17 The National Audit Administration shall , under the leadership of the Premier of the State Council , exercise supervision through auditing over the implementation of the central budget and submit audit reports thereon to the Premier .

高校绩效审计的内容包括高等学校事业计划和预算编制及其执行情况审计；

The contents include the audit of the university project planning and budget establishment as well as its implementation ;

条各级政府审计部门对本级各部门、各单位和下级政府的预算执行、决算实行审计监督。

The auditing department of a government at any level shall exercise auditing supervision over the budget implementation and final accounts of all departments and units at the corresponding level and the governments at lower levels .

现阶段，应以公共财政的要求为导向，围绕预算管理体制改革的内容和发展方向，构建新的预算执行审计体系。

Currently the construction of the system of executive auditing of budget should be guided by the requirements of public finance and based on the development of the reform of budget management so that a executive budget audit system could be established .

国库集中收付制度推动了我国财政预算管理制度的巨大变革，而预算管理制度改革将使预算执行审计工作面临新的变化。

The system of national treasury single audit has promoted immense reforms of financial budget management , which in turn bring budget audit work into new situation .

预算管理体制改革是一项复杂的系统工程，它必然会导致预算执行审计环境的变化。

The reform of budget management is a systematic project which involves the transformation of budget audit environment .