The budget implementation audit of public institutions has always been an important link in the audit work in China. With the introduction and implementation of the new budget law, new and higher requirements are put ...The budget implementation audit of public institutions has always been an important link in the audit work in China. With the introduction and implementation of the new budget law, new and higher requirements are put forward for the budget implementation audit of Chinese public institutions. In order to ensure the smooth development of the budget implementation audit work of public institutions, it is of certain significance to understand the content of the new budget law, and to study the revision content of the budget implementation audit in the new budget law. This paper firstly analyzes the possible deficiencies of the institution budget implementation audit, then emphasizes the new budget implementation audit, and seek the corresponding response plan, put forward the optimization strategy and development countermeasures in order to improve the quality and level of budget implementation audit.展开更多
文摘The budget implementation audit of public institutions has always been an important link in the audit work in China. With the introduction and implementation of the new budget law, new and higher requirements are put forward for the budget implementation audit of Chinese public institutions. In order to ensure the smooth development of the budget implementation audit work of public institutions, it is of certain significance to understand the content of the new budget law, and to study the revision content of the budget implementation audit in the new budget law. This paper firstly analyzes the possible deficiencies of the institution budget implementation audit, then emphasizes the new budget implementation audit, and seek the corresponding response plan, put forward the optimization strategy and development countermeasures in order to improve the quality and level of budget implementation audit.
