政府预算执行

政府预算的执行情况由预算会计系统提供，预算会计要素设置为预算收入、预算支出和预算结余。

Government budget implementation is provided by the budget accounting system . Budget accounting elements are the fiscal revenues , public expenditures , and budget balance .

政府的预算执行报告进一步暴露出了政府领导能力的缺乏。它没能表明政府如何系统的削减赤字。

It reinforces the lack of leadership given in the government 's pre-budget report , which gave no indication of how the deficit will be reduced in a systematic way .

第十六条审计机关对本级各部门（含直属单位）和下级政府预算的执行情况和决算，以及预算外资金的管理和使用情况，进行审计监督。

Article 16 Audit institutions shall exercise supervision through auditing over the budget implementation , final accounts and management and use of extra-budgetary funds of departments ( including units directly subordinate to them ) at the corresponding levels and of the people 's governments at lower levels .

论政府预算编制与执行的分离

Argument for the Separation of Governmental Budget Compilation and En for cement

政府预算编制、执行、监督等方面，也需要在《预算法》中得到体现。

Government budgeting , implementation , supervision and other aspects , also need the " budget law " to be embodied in .

由此，在参考西方发达国家改革经验的基础上，本论文对政府预算编制与执行的分离在具体运作上进行了分析和论述。

Based upon the reform experience of western developed countries , this thesis assays and presents the concrete operation about the separation of budget compilation and enforcement .

造成这些问题的主要因素有：地方政府预算编制和执行不规范；地方政府及其工作人员的成本意识淡薄；地方政府规模不合理；地方政府体制上有弊端。

The following factors may explain the above problems . The local government budget and implementation is not normative . The local governments and their staff have a poor awareness of the cost . The local government scale is not reasonable .

对政府预算编制与执行制度提出改革设想，论证通过预算执行与编制的分离，达到预算管理对公共资源优化配置的可能性。

The author envisages to reform the current system of governmental fiscal compilation and enforcement , and argues for the validity of improving the budget compilation and for the possibility of advancing the efficiency of the budget enforcement by the separation of budget compilation and enforcement .

构建政府预算会计的关键是根据政府预算执行的关键步骤设置预算会计账户，对预算的批复及执行的过程进行记录和反映。

And , the key of constructing budgetary accounting is setting the account according to the procedure of budgetary execution .

传统上，政府受托责任的核心是反映政府部门预算执行情况以及支出是否符合有关法律法规要求，这一定位并不完全适应剧变了的经济环境的内在要求。

Traditionally , the core of government accountability lies in the way that government budgeting is being implemented and whether the government expenditures are made in compliance with rules and regulations . This positioning may no longer fit the needs of the changing economic environment .

条各级政府审计部门对本级各部门、各单位和下级政府的预算执行、决算实行审计监督。

The auditing department of a government at any level shall exercise auditing supervision over the budget implementation and final accounts of all departments and units at the corresponding level and the governments at lower levels .