浅议预算执行绩效审计内容和方法

发布时间：2018-03-17 07:11

本文选题：预算执行　切入点：绩效　出处：《现代商业》2015年05期 　论文类型：期刊论文

【摘要】：十八大以来,随着我国经济体制改革的不断深化,国家重大决策部署和有关政策措施的陆续出台,特别是稳增长、促改革、调结构、惠民生、防风险等政策措施的贯彻落实,对政府预算绩效审计的评价也越来越受到社会各界的关注和重视,过去传统的预算执行审计模式己不适应形势的需要。党的十八届四中全会进一步明确了审计监督是党和国家监督体系的组成部分,强调要加强党内监督、人大监督、民主监督、行政监督、司法监督、审计监督、社会监督、舆论监督制度建设,增强监督合力和实效。国家审计作为党和国家监督体系的组成部分,具有预防、揭示和抵御的"免疫系统"功能,是提升国家治理能力的重要力量,是实现国家治理现代化的基石和重要保障。发挥审计促进国家重大决策部署落实的保障作用,开展对预算执行绩效审计是适应新形势、新常态的必然要求。开展预算执行绩效审计既是市场经济下政府职能对审计提出的要求,也是社会主义民主法制建设的需要;既是促进规范预算管理、提高财政绩效水平内在要求,也是进一步深化财政审计、适应审计事业发展的需要。
[Abstract]:Since the 18 National Congress, with the continuous deepening of China's economic system reform, major state decision-making arrangements and related policy measures have been introduced one after another, especially the implementation of such policy measures as steady growth, promoting reform, adjusting structure, benefiting people's health, and preventing risks. The evaluation of government budget performance audit has been paid more and more attention to by all walks of life. In the past, the traditional budget execution audit model has been unable to meet the needs of the situation. The fourth Plenary session of the 18 CPC Central Committee further clarified that audit supervision is an integral part of the supervision system of the Party and the state, and stressed the need to strengthen inner-party supervision, supervision by the people's Congress, and democratic supervision. Administrative supervision, judicial supervision, audit supervision, social supervision, public opinion supervision system construction, strengthening supervision force and effectiveness. The function of "immune system", which is revealed and resisted, is an important force to enhance the ability of national governance, a cornerstone and an important guarantee to realize the modernization of national governance. It is necessary to carry out the performance audit of budget execution to adapt to the new situation and the new normal. The performance audit of budget execution is not only the requirement of the government function in the market economy, but also the need of the construction of socialist democracy and legal system. It is not only to promote the regulation of budget management and improve the level of financial performance, but also to further deepen the financial audit to meet the needs of the development of audit.
【作者单位】：海南省审计厅;
【分类号】：F812.3;F239.4

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