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随着我国市场经济的不断深入与发展,我国财政部门对政府收支预算越来越重视,财政部门为了规范财政支出,不断提升预算执行工作效率,开始实行国库集中支付制度。这一制度自推行以来,对于我国国民经济各个部门都产生了很大的影响。国库集中支付制度的实行提升了我国财政的宏观调控能力,对于我国国民经济发展以及社会稳定都起到了非常积极的作用。下面我们就针对国库集中支付环境下预算执行审计工作中存在的问题进行深入的分析,并提出一些有效提升预算执行审计工作水平的意见与建议,仅供参考。
With the continuous deepening and development of the market economy in our country, the financial departments of our country pay more and more attention to the budget of the government. In order to standardize the financial expenditure, the financial department continuously improve the budget execution efficiency and start to implement the treasury centralized payment system. Since its implementation, this system has had a great impact on all sectors of our national economy. The implementation of centralized treasury payment system has enhanced our country’s macro-control ability of finance and has played a very positive role in our country’s national economic development and social stability. In the following, we conduct an in-depth analysis of the existing problems in the budget implementation audit under the centralized treasury payment environment and put forward some opinions and suggestions on how to effectively enhance the budget implementation audit work for reference purposes only.