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新预算法的颁布实施不仅意味着我国进入了全面预算时代,还对政府预算审计提出了更高的要求。立足于新预算法的改革要求,本文研究了新预算法下预算编制审计、执行过程审计、执行效果审计的目标变革、主体变革和内容变革,为我国预算审计发展改进提供建议。
The promulgation and implementation of the new budget law not only means that our country has entered a period of full budget, but also puts forward higher requirements on government budget auditing. Based on the reform requirements of the new budget law, this paper studies the target changes, main changes and content changes of the budgeting audits, implementation audits and performance audits under the new budget law to provide suggestions for the development of budget audits in our country.