政府预算改革条件下深化财政审计研究

发布时间：2018-03-30 00:05

本文选题：政府预算　切入点：财政审计　出处：《苏州大学》2006年硕士论文

【摘要】： 随着我国市场化改革的深化,政府预算改革成为市场经济体制改革的重要内容。财政预算管理制度的改革,意味着我国财政审计的外部环境发生了变化。财政审计也应适应政府预算的变化进行改革,以更好的服务于国家经济建设。本文从财政审计的概述入手,首先阐述了财政审计的涵义和构成;其次分析了政府预算的规范模式,展现了1979-1998年间我国国家预算制度的变化和1998年以来政府预算制度的改革;再次在以上分析的基础上研究财政审计不适应预算改革的若干方面,主要是审计地位、审计时间、审计人员、审计方法等方面;接着摆出了美、英、日三国财政审计的概况和特点和对我国的借鉴意义;最后探讨了如何适应政府预算改革深化财政审计,主要是调整财政审计改革的方向、处理好七种关系、改进财政审计方法、深化预算执行审计和积极探索财政收支绩效审计。
[Abstract]:With the deepening of China's market-oriented reform, government budget reform has become an important part of the reform of market economy system.The reform of the financial budget management system means that the external environment of our country's financial audit has changed.Financial audit should also adapt to the changes of government budget to better serve the national economic construction.This paper begins with the overview of financial audit, first expounds the meaning and composition of financial audit, secondly, analyzes the standard mode of government budget, and shows the changes of the state budget system and the reform of government budget system since 1998 in China from 1979 to 1998.On the basis of the above analysis, this paper studies several aspects of financial audit that are not suitable for budget reform, such as audit status, audit time, audit staff, audit methods and so on; then it presents the United States, Britain and the United States, Britain, and so on.Finally, it discusses how to adapt to the government budget reform, how to deepen the financial audit, mainly to adjust the direction of the financial audit reform, deal with the seven kinds of relations, improve the financial audit methods.We will deepen the audit of budget implementation and actively explore the audit of financial revenue and expenditure performance.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.65

【引证文献】