预算执行审计是审计的永恒主题和首要任务,加强预算执行审计是国家加强预算管理和监督的需要,是各级审计机关审计工作的“重头戏”。预算执行审计是一项复杂的系统工程,参与预算执行过程的财政、税务、国库及各相关 Audit of budget execution is the eternal theme of auditing and the most important task. To strengthen auditing of budget implementation is the need of the state to strengthen budget management and supervision and is the “highlight” of the auditing work of auditing agencies at all levels. Budget execution audit is a complex system engineering, finance, taxation, treasury and related to participate in the budget implementation process