本文基于黑龙江省审计厅2015年和2016年连续两次对黑龙江省财政厅编制的省本级决算草案进行审计的实践,探讨了本级政府决算草案审计问题。在界定决算草案审计概念时,发现其与预算执行审计在审计内容上有许多相同之处,应将两者融合成一个项目进行审计。在实施审计过程中,发现存在开展决算草案审计法律依据不足、决算草案编制没有标准、缺乏统一的审计操作规范、决算草案审计时效性差等问题。因此,建议及时跟进决算草案审计业务指导,积极创新组织方式、探索思路方法。 This article based on the audit practice of Heilongjiang Audit Office in two consecutive times in 2015 and 2016 prepared by Heilongjiang Provincial Department of Finance to examine the draft audit of the final accounts of the government at this level. When defining the concept of final draft auditing, we found that it has much in common with the budget execution audit in terms of audit content. The two should be integrated into a single project for audit. During the implementation of the audit, it was found that there were problems such as the lack of legal basis for the audit of the draft final accounts, the lack of standards in the preparation of draft final accounts, the lack of a uniform standard for auditing practices and the poor timeliness of auditing of draft final accounts. Therefore, it is suggested to follow up the guidance on auditing of draft final accounts in a timely manner, actively innovate the organization mode and explore ways and means of thinking.