本文選題：政府預(yù)算　切入點(diǎn)：財(cái)政審計(jì)　出處：《蘇州大學(xué)》2006年碩士論文

【摘要】： 隨著我國(guó)市場(chǎng)化改革的深化,政府預(yù)算改革成為市場(chǎng)經(jīng)濟(jì)體制改革的重要內(nèi)容。財(cái)政預(yù)算管理制度的改革,意味著我國(guó)財(cái)政審計(jì)的外部環(huán)境發(fā)生了變化。財(cái)政審計(jì)也應(yīng)適應(yīng)政府預(yù)算的變化進(jìn)行改革,以更好的服務(wù)于國(guó)家經(jīng)濟(jì)建設(shè)。 本文從財(cái)政審計(jì)的概述入手,首先闡述了財(cái)政審計(jì)的涵義和構(gòu)成;其次分析了政府預(yù)算的規(guī)范模式,展現(xiàn)了1979-1998年間我國(guó)國(guó)家預(yù)算制度的變化和1998年以來(lái)政府預(yù)算制度的改革;再次在以上分析的基礎(chǔ)上研究財(cái)政審計(jì)不適應(yīng)預(yù)算改革的若干方面,主要是審計(jì)地位、審計(jì)時(shí)間、審計(jì)人員、審計(jì)方法等方面;接著擺出了美、英、日三國(guó)財(cái)政審計(jì)的概況和特點(diǎn)和對(duì)我國(guó)的借鑒意義;最后探討了如何適應(yīng)政府預(yù)算改革深化財(cái)政審計(jì),主要是調(diào)整財(cái)政審計(jì)改革的方向、處理好七種關(guān)系、改進(jìn)財(cái)政審計(jì)方法、深化預(yù)算執(zhí)行審計(jì)和積極探索財(cái)政收支績(jī)效審計(jì)。
[Abstract]:With the deepening of China's market-oriented reform, government budget reform has become an important part of the reform of market economy system.The reform of the financial budget management system means that the external environment of our country's financial audit has changed.Financial audit should also adapt to the changes of government budget to better serve the national economic construction.This paper begins with the overview of financial audit, first expounds the meaning and composition of financial audit, secondly, analyzes the standard mode of government budget, and shows the changes of the state budget system and the reform of government budget system since 1998 in China from 1979 to 1998.On the basis of the above analysis, this paper studies several aspects of financial audit that are not suitable for budget reform, such as audit status, audit time, audit staff, audit methods and so on; then it presents the United States, Britain and the United States, Britain, and so on.Finally, it discusses how to adapt to the government budget reform, how to deepen the financial audit, mainly to adjust the direction of the financial audit reform, deal with the seven kinds of relations, improve the financial audit methods.We will deepen the audit of budget implementation and actively explore the audit of financial revenue and expenditure performance.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.65

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 《政府預(yù)算改革下的預(yù)算執(zhí)行審計(jì)研究》課題組;沈日新;;政府預(yù)算制度與預(yù)算執(zhí)行審計(jì)的互動(dòng)變革探討[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2008年12期

2 李小波;李青;;企業(yè)審計(jì)促進(jìn)轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式實(shí)務(wù)研究[J];現(xiàn)代管理科學(xué);2011年10期

相關(guān)博士學(xué)位論文 前1條

1 姜永英;中國(guó)財(cái)政審計(jì)制度研究[D];東北財(cái)經(jīng)大學(xué);2010年

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本文編號(hào)：1683453