摘要
预算执行审计经过十四年的实践,积累了许多宝贵的经验。当前预算执行审计技术和方法、审计计划组织、审计成果的运用、高层次预算执行审计监管等工作有待创新。深化预算执行审计的建议是:科学确定预算执行审计目标;不断拓展预算执行审计范围;努力使用新的审计技术和方法;实现预算执行审计规范运行;加强预算执行审计与其他审计的配合;加强预算执行审计的实效。
There are a lot of valuable experiences after 14 year＇ s practice of budget implementation audit. The techniques and methods of budget implementation audit, the organization of audit plan, the application of audit results, the supervision work on high - level budget implementation audit should blazed new trails. The advices for deepening the budget implementation audit are as follows ： determine scientifically the budget implementation audit goal; expand the budget implementation audit scope; apply new technology and method of audit; realize the cooperation of budget implementation audit standard operation; strengthen the cooperation of budget implementation audit and other auditing; strengthen the effectiveness of budget implementation audit.
出处
《广西财经学院学报》
2009年第5期104-112,共9页
Journal of Guangxi University of Finance and Economics
基金
广西壮族自治区审计厅课题<政府投资效益审计初探>的研究成果
课题组负责人为何小聪
课题组成员有周国彪
刘一原
农克宝
刘培军
覃晓民
关键词
预算执行审计
审计技术
审计成果
budget implementation audit
technology of audit
audit results
