中央预算执行审计与公共预算改革的关系研究——基于1996年至2014年全国人大常委会公报的内容分析  

On the Relationship Between Audits of Central Government Budget Execution and Public Budgeting Reform——Based on content analysis of gazette of the NPC standing committee 1996- 2014

作　　者：赵早早[1] 

机构地区：[1]中国社会科学院财经战略研究院,邮政编码100836

出　　处：《审计研究》2015年第3期41-48,共8页Auditing Research

基　　金："审计署共建财经院项目"资助

摘　　要：中央预算执行审计与公共预算之间是共生共存、相辅相成的关系。在过去近20年间,一方面,公共预算改革带动了中央预算执行审计从理论到实务的变革,中央预算执行审计的工作过程、内容与重点,也受制于公共预算制度的完善程度。另一方面,中央预算执行审计对公共预算改革起到了积极的推动作用,中央预算执行审计通过发现问题并给予恰当的政策建议,在一定程度上影响了中央政府的预算过程、行为与结果。中央预算执行审计的不断深化,既是公共预算改革的结果,也是推动改革深化的诱因。为构建现代财政管理制度和现代预算管理制度,下一步改革必须同时重视和加强中央预算执行审计,并在此基础上,通过推动中央预算执行绩效审计和财务报告制度审计来完善决算审计制度。There is a symbiotic and mutually reinforcing relationship between audits of central government budget execution and public budgeting reform. The theories and practices of audits of central government budget execution not only are affected by the public budgeting reform but also affect the reform. On one hand, public budgeting re- form affects the process, contents and emphases of the audits of central government budget execution. On the other hand, the audits of central government budget execution not only identify problems, but also give appropriate policy proposals that affect the public budgeting process, activities and results. The improvement on audits of central gov- ernment budget execution is not only the result of public budgeting reform, but also aim to promote the deepening of the reform. To build a modern public financial system and a modern public budgeting system, more attention should be paid to improve the audits of central government budget execution, including performance audit and government financial statements audit, in order to advance the auditing of final accounts.

关 键 词：中央预算执行审计 公共预算改革 全国人大常委会公报 

分 类 号：F812.3[经济管理—财政学]