试论国库集中收付制度下的预算执行审计  

On the Budget Operation Audit in National Treasury Single Audit System

作　　者：朱瑞华[1] 

机构地区：[1]河南广播电视大学,河南郑州450008

出　　处：《商丘职业技术学院学报》2005年第6期14-15,20,共3页JOURNAL OF SHANGQIU POLYTECHNIC

摘　　要：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。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。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. 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.

关 键 词：国库集中收付 审计监督 预算执行审计 

分 类 号：F239.22[经济管理—会计学]