财政预算审计流程设计与实践运用

发布时间：2018-01-26 10:47

本文关键词： 财政预算编制财政预算方法财政预算审计流程设计　出处：《财会通讯》2017年25期 　论文类型：期刊论文

【摘要】：本文简要概述了财政预算编制制度、财政预算方法、财政预算审计等有关概念,详细介绍了财政预算审计流程,包括选择财政审计预算对象、确定财政预算审计目标、实施财政预算审计、财政预算审计反馈及整改、公布财政预算审计结果等过程。在此基础上,以云南省国土厅财政预算审计为例,详细分析了财政预算审计的整个过程,重点对财政预算监管、非税收入监管、专项资金监管、结转及结余、财务监管等情况进行了审计分析,指出了云南省国土厅财政预算存在的财务监管制度和内控制度执行不力、违规发放福利、私设小金库、违反"八项规定"等问题,提出了严格的审计处理意见,并有针对性地提出了完善规章制度、细化业务管理、严格执行预算等对策建议,以期为开展财政预算审计提供借鉴,从而更好地发挥财政预算审计在经济社会发展中的作用。
[Abstract]:This paper gives a brief overview of the financial budgeting system, budget methods, budget audit and other related concepts, and introduces the process of fiscal budget audit in detail, including the selection of financial audit budget object. On the basis of the determination of the objectives of the budget audit, the implementation of the budget audit, the feedback and rectification of the financial budget audit, and the publication of the results of the financial budget audit, this paper takes the budget audit of the Department of Land and Land of Yunnan Province as an example. The whole process of budget audit is analyzed in detail, focusing on financial budget supervision, non-tax revenue supervision, special fund supervision, carry-over and balance, financial supervision and so on. This paper points out the problems existing in the financial supervision system and internal control system of Yunnan Provincial Land Department, such as weak implementation of financial supervision system and internal control system, illegal distribution of welfare, private establishment of small treasury, violation of "eight regulations", and so on, and puts forward strict audit treatment opinions. It also puts forward some countermeasures and suggestions such as perfecting the rules and regulations, refining the business management, strictly carrying out the budget, and so on, in order to provide reference for the financial budget audit. In order to better play the role of budget audit in economic and social development.
【作者单位】：东北大学审计处;
【分类号】：F239.4;F812.3
【正文快照】： 一、引言财政预算编制制度是由政府部门编制,重点体现本部门收入、支出状况。实施部门财政预算,能够严格监管财政收支,增强政府工作的透明性,有效防控政府腐败。当前的财政预算编制包含内容非常全面,统一采用财政预算表格,有效规范了财政资金分配和使用,从而保证了财政资金合

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