The budget implementation audit is the most important work of audit office.
预算执行审计是审计机关的第一要务。
It is the main content during the processing of budget implementation audit and is also the institution background.
分税制财政管理体制背景下,税收竞争是政府间竞争的主要形式,能够减少财政收入,增加企业的现金流,导致企业间的不平等竞争,影响预算收支的真实性,是预算执行审计应当关注的重要内容。
Government budget implementation audit focuses on the issues and problems in the implementa- tion of budget in order to normalize budget management systems,safeguard government funds,and to make it known to the Party Councils,governments and People s Congresses at different levels that how the budgets are implemented.
预算执行审计关注预算执行中的问题,既能规范预算管理、保障财政资金安全有效,又可满足党委政府及人大了解预算执行情况的需要。
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.
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。
Audit of Budget Implementation
(一)预算执行审计
Innovation of Budget Implementation Audit under Immune System Theory
“免疫系统论”下预算执行审计的创新
Present Problems in Chinese Local Budget Auditing
论我国地方预算执行审计存在的问题
According to provisions of the Audit Law, audit institutions have carried out budget implementation audit successively for the past four years.
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 。
Deepening the Budget Implementation Audit of the Central Departments;
深化中央部门预算执行审计的若干思考
On the Budget Operation Audit in National Treasury Single Audit System;
试论国库集中收付制度下的预算执行审计
Research Into the Executive Auditing of Budget During the Reform of Finance Management;
对财政管理转型时期预算执行审计的探讨
Key Problems in Carrying out the Auditing of Budget Enforcement;
搞好预算执行审计应注意解决好的几个问题
China's Central Department Budget Implementation Audit Analysis: Characteristics and Its Enlightenment
我国中央部门预算执行审计分析:特征与启示
The successive stages in budgeting -- preparation, authorization, execution and audit -- are known as the budget cycle.
预算的四个阶段——拟定、审批、执行和审计,被称为预算周期。
The state and armed forces' auditing organs exercise strict auditing and supervision of the execution process of the budget.
国家和军队的审计机关对预算的执行过程实施严格审计监督。
A FEW ISSUES ABOUT AUDITING THE IMPLEMENTATION OF COUNTY FINANCIAL BUDGET BY THE AUDIT DEPARTMENT AT THE SAME LEVEL;
关于县级审计机关深化同级财政预算执行情况审计的几个问题
The state and armed forces' auditing organs exercise auditing and supervision of the total defense budget, itemized budgets and the budgets for various departments, as well as the entire process of execution of these budgets.
国家和军队的审计机关,对国防费总预算和分项、分部门预算及预算的执行实施全过程审计监督。
National Execution Audit Section
国家执行审计科(执审科)
The National Audit Office proposed two recommendations, i.e. to further detail the budget, improve budget transparency and tighten up budget implementation;
审计署提出的加强中央预算管理的两点意见,即进一步细化预算,增加预算透明度和严格预算执行。
(10) To examine and approve the state budget and the report on its implementation;
(十)审查和批准国家的预算和预算执行情况的报告;
mission-oriented results audit
对计划执行结果的审计
project performance audity report (PPAR)
项目执行情况审计报告
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