财政预算审计

国家审计应该通过深化财政预算审计、开展政府绩效审计、加强党政领导干部经济责任审计来促进依法行政；

To fulfill its new responsibility , state audit should deepen finance budget auditing , execute government performance auditing and reinforce the audit of economic responsibility of leading cadres of the party and government ;

财政预算执行审计风险问题研究

Research on Risk in Public Finance Budget Executive Audit

推行国库集中收付制度，强化各级财政预算、审计监督、财政专户管理。

A system of centralized collection and payment by the state treasury will be instituted for this purpose . Control over budgets , auditing and special financial accounts at all levels should be tightened .

然而，财政预算执行审计风险是一个庞杂的课题，作为一篇容量有限的学位论文，只能选择其中的几个问题进行探讨。

However , the risk in the public finance budget executive audit is a huge topic , as an academic degree thesis with limit capacity , we can choose only a few problems among those to study .

提高审计机构、人员及经费的独立性是降低财政预算执行审计风险的根本之所在，为此，必须针对现实问题进行一系列改革；

Enhancing the independence of auditing organization , personnel and outlay are the basis to lower the risk in the public finance budget executive audit , so we must carry on a series of reforms to solve the actual problems in agent .

财政预算执行审计是审计机关的基本职能，自实施以来，一直都在维护国家财经法纪、治理市场经济秩序和调整财政资金结构等方面发挥着积极的作用，也取得了一定成绩。

Financial budget implementation audit is the basic function of auditing organizations , and it has been playing a positive role in safeguarding financial laws and regulations , maintaining market economic order and coordinating financial fund structure , and has achieved a lot since its implementation .

为此，需要进一步探索县级审计机关深化同级财政预算执行情况审计的新的思路。

Therefore , new ideas should be encouraged in the work of the county audit departments over the implementation of financial budget at the same level .