一份推进预算管理机制重构的审计报告

发布时间：2018-03-16 00:16

本文选题：财政预算管理　切入点：免疫系统　出处：《中国审计》2009年14期 　论文类型：期刊论文

【摘要】：正早在20世纪90年代末期,"审计风暴"作为反腐倡廉的一把利剑,将政府的财政预算从束之庙堂高阁的"机密文献",请入了寻常百姓的"街谈巷议"。回首十多年来中国预算执行审计走过的艰辛历程,从"风暴审计"到"民生审计",从"治病救人"到"免疫系统",也大致勾勒出一条以审计监督的"免疫系统"功能来推进公共经济
[Abstract]:As early as the end of 1990s, the Audit Storm served as a sword against corruption. The "secret documents" of the government's budget from the bundles of temples and pavilions are invited to the "street talk" of ordinary people. Looking back on the arduous course that China's budget implementation audit has gone through in the past decade or so, From "storm audit" to "people's livelihood audit", from "curing illness and saving lives" to "immune system", it outlines a function of "immune system" of audit supervision to promote public economy.
【作者单位】：南开大学经济学院;
【基金】：国家哲学社会科学基金项目“改革和完善财政预算管理制度研究”,项目号:06CJY035的阶段性研究成果。)
【分类号】：F239.22

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