政府收支分类改革对国家审计的影响及完善措施

发布时间：2018-03-17 10:14

本文选题：国家审计监督　切入点：政府收支分类　出处：《商业会计》2009年01期 　论文类型：期刊论文

【摘要】：所谓政府收支分类,就是按照一定的原则方法,对政府收入和支出项目进行分类和层次划分,以便如实反映政府收支活动。政府收支分类科目设定与预算编制、执行、监督等各环节联系密切,并直接关系到财政预算管理的透明度,以及预算管理的科学化和规范化。国家审计监督与服务是财政监督机制建立的核心内容,是政府财务管理中的重要环节,而建立"全口径、全组织、全过程的全面财务管理监督制度",对于保障稳定长效财政监督机制的实现具有重要的意义。目前,我国公共财政体制正逐步建立并不断完善,部门预算、收支两条线、国库集中支付、政府采购等各项财政改革日益深入。然而,我国现行的政府收支分类科目体系却相对滞后,制约了财政监督的成效和各项财政改革的进展。作为财政预算管理的一项重要基础性工作,政府收支分类直接关系到财政管理的透明度,关系到财政管理的科学化和规范化,是公共财政体制建设的一个重要环节。政府收支分类改革于2007年全面实施。这次改革是建国以来我国财政收支分类统计体系最为重要的一次调整,也是我国政府财务管理制度的一次深刻创新,必将对国家审计产生较大的影响。
[Abstract]:The so-called classification of government revenue and expenditure refers to the classification and hierarchical division of government revenue and expenditure items according to certain principles and methods in order to accurately reflect government revenue and expenditure activities. Supervision and other links are closely linked, and directly related to the transparency of financial budget management, as well as the scientific and standardized budget management. State audit supervision and service is the core content of the establishment of financial supervision mechanism. It is an important link in the government financial management, and it is of great significance to establish a comprehensive financial management supervision system with full caliber, whole organization and whole process to ensure the realization of a stable and long-term financial supervision mechanism. The public finance system of our country is being established and perfected step by step. The fiscal reforms such as departmental budget, two lines of revenue and expenditure, centralized payment of the national treasury and government procurement are deepening day by day. However, the current system of classified subjects of government revenue and expenditure in our country is relatively lagging behind. As an important basic work of financial budget management, the classification of government revenue and expenditure is directly related to the transparency of financial management, and related to the scientific and standardized financial management. It is an important link in the construction of public finance system. The government revenue and expenditure classification reform was carried out in 2007. This reform is the most important adjustment of the statistical system of financial revenue and expenditure classification in China since the founding of the people's Republic of China. It is also a profound innovation of our government's financial management system, which will have a great influence on the state audit.
【作者单位】：天津市审计局;
【分类号】：F239.44;F812.45

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