审计监督促进中央部门预算执行审计完善路径的思考

发布时间：2018-11-12 13:06

【摘要】：通过对中央部门预算执行的审计,审计监督在促进部门预算改革方面取得了一定成就,但随着我国财政体制全面深化改革不断推进,中央部门预算执行仍然面临诸多挑战:如预算支出安排粗放,管理不到位;预算编制范围窄,涵盖不完整;预算管理主体较多,财权不统一;项目预算的编制不细化,资金使用效益不高;决算(草案)编制不规范,不能与预算很好衔接。针对部门预算执行面临的挑战,应明确部门预算执行审计在新时期发展的方向:实行部门预算执行审计全覆盖,促使部门预算执行全面规范;促进部门预算管理规范公开,推动中央部门简政放权和职能转变;探索预算绩效审计,促进预算绩效目标的实现;做好决算审计工作,促使预决算审计有效衔接;强化财政政策审计评估,促使预算制度制定与政策实施合理;加强对中央部门权力运行审计监督,促使中央部门权力运行规范。最后,为实现部门预算执行审计发展方向,促使部门预算制度进一步完善及部门权力运行规范,完善部门预算执行审计实现路径——嵌入式审计。
[Abstract]:Through the audit of the implementation of the central department budget, audit supervision has made some achievements in promoting the reform of the departmental budget. However, with the overall deepening of the reform of the financial system in our country, The budget implementation of central departments still faces many challenges: such as extensive budget expenditure arrangements, inadequate management; The budget preparation scope is narrow, covers incomplete; the budget management main body is many, the financial power is not unified; the project budget preparation is not detailed, the fund use benefit is not high; the final account (draft) preparation is not standard, cannot link up with the budget very well. In view of the challenges faced by the department budget implementation, it is necessary to clarify the direction of the development of the department budget implementation audit in the new period: to implement the full coverage of the department budget implementation audit, and to promote the overall implementation of the department budget standard; To promote the publicity of departmental budget management, to promote the central department to simplify the power and function transformation, to explore budget performance audit, to promote the realization of budget performance objectives, to do a good job of final accounting audit, and to promote the effective convergence of budget audit; To strengthen the audit and evaluation of fiscal policy, to make the budget system and implement the policy reasonable, to strengthen the audit and supervision of the central department's power operation, and to promote the central department's power operation standard. Finally, in order to realize the development direction of departmental budget execution audit, to promote the further improvement of departmental budget system and the regulation of departmental power operation, and to perfect the implementation path of departmental budget execution audit-embedded audit.
【作者单位】：中国社会科学院财经战略研究院;审计署审计科学研究所;交通运输部科学研究院交通发展中心;
【分类号】：F812.3;F239.4

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