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经济社会不断地发展对审计工作提出了更高的要求,尤其是预算审计工作。预算审计工作一方面对事业单位的各项决策提供了明确的目标、明白了自己所担负的责任,为实现事业单位工作的总体目标而努力。本文分析了事业单位的审计工作不仅是对财务情况进行预算审计,还需要对人员经费预算编制与执行情况进行审计、项目经费预算编制与执行情况进行审计、固定资产管理情况进行审计等。事业单位要注重审计工作的全面性,审计方法的合理性,确保预算审计工作顺利进行,希望事业单位预算审计工作不断完善。
The continuous development of economy and society has set higher requirements on the audit work, especially the budget audit work. On the one hand, the budget audit work has provided a clear goal for various public institutions to make decisions, understood their own responsibilities and worked for the overall goal of the institution’s work. This article analyzes the auditing of public institutions is not only the budget audit of the financial situation, but also need to audit personnel budget preparation and implementation, project budget preparation and implementation of the audit, the management of fixed assets audit. Institutions should pay attention to the comprehensiveness of the audit work and the reasonableness of the audit methods so as to ensure the smooth running of the budget audit work and hope that the budgetary audit of the institutions will be continuously improved.