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基层财政预算工作对于地区发展建设而言起到了不可替代的重要作用,其预算工作质量的好坏直接关系到地方政府能否正常、有序、高效地开展工作。而财政预算审计则是保障财政预算科学与准确的重要方法,尤其对于基层财政审计机关而言更是任务重、责任大。本文针对这一情况展开探讨,详细分析了目前我国基层财政预算审计中存在的一些问题,并提出了一系列的整改方案,较为有效的提高了财政预算审计工作的效率,具有一定的借鉴意义。
Grass-roots fiscal budget work has played an irreplaceable and important role in the development and construction of the region. The quality of its budget work is directly related to whether local governments can work normally, in an orderly and efficient manner. The fiscal budget audit is to ensure the scientific and accurate financial budget an important method, especially for the primary financial audit department is more heavy tasks, responsibility. In this paper, we discuss the situation in detail and analyze some problems existing in the auditing of grassroots financial budget in our country in detail, and put forward a series of rectification plans, which can improve the efficiency of budget auditing more effectively and have certain reference value.