摘要
截止2009年9月,审计署已连续六年向社会公告了中央部门年度预算执行和其他财政收支审计结果。本文基于六年间审计结果公告的视角,对我国当前中央部门预算绩效审计的现状进行了分析,研究发现,我国中央部门预算绩效审计还存在着一些难点。基于此,本文提出了完善我国中央部门预算绩效审计的对策,以期推动我国中央部门预算绩效审计的顺利开展。
Audit department has released annual budget execution of central departments and audit results of other financial income and expenditure for consecutive six years until September, 2009. This paper, based on the perspective of these results, analyzes the current situation of effective budget audit of central departments and finds that there is a weaker sticky restraint upon effective budget audit of central departments. The paper advances some countermeasure to perfect effective department budget audit to promote it operation.
出处
《新疆财经》
2010年第1期56-59,共4页
Finance & Economics of Xinjiang
关键词
中央部门预算
部门预算绩效审计
Central Department Budget
Effective Department Budget Audit
