部门预算改革之后中国特色预算审计监督工作思考  

Reflections on the Supervision of Budget Audit with Chinese Characteristics After the Departmental Budget Reform

作　　者：胡琰娇 HU Yan-jiao(Tocteau County Audit Office)

机构地区：[1]托克托县审计局

出　　处：《当代会计》2022年第24期98-100,共3页Contemporary Accounting

摘　　要：在部门预算改革后,相关部门对打造具有中国特色的预算审计监督工作提出了新的要求。如何改进预算审计监督工作的方式与理念、提高预算审计监督工作的质量与效率、保证财政资金在各项活动中的安全运行,是审计人员应深入思考的问题。在推进中国特色预算审计监督工作的进程中,重点工作为建设符合国内实际情况的部门预算审计监督机制,解决目前预算审计监督工作中的相应问题。文章针对资金支付过程中存在的违规现象、国库集中支付运行中的风险等进行了分析,并提出了相应的解决方案,以期促进中国特色预算审计监督工作的顺利开展。After the departmental budget reform,the relevant departments have put forward new requirements for building budget audit supervision with Chinese characteristics.How to improve the methods and concepts of budget audit supervision,improve the quality and efficiency of budget audit supervision,and ensure the safe operation of financial funds in various activities are issues that auditor should think deeply about.In the process of promoting budget audit supervision with Chinese characteristics,the key task is to build a departmental budget audit supervision mechanism that conforms to the actual domestic situation,and to solve the corresponding problems in the current budget audit supervision work.This paper analyzes the illegal phenomena in the process of fund payment and the risks in the operation of centralized treasury payment,and puts forward the corresponding solutions in order to promote the smooth development of budget audit and supervision with Chinese characteristics.

关 键 词：预算审计 中国特色 部门预算 审计监督 

分 类 号：F239[经济管理—会计学]