部門預(yù)算執(zhí)行審計(jì)研究——以在S單位部門預(yù)算執(zhí)行審計(jì)為例.pdf

1、 AbstractIIAbstractFinancial Audit is the subject of the national audit department budget executionaudit is an important part of the financial audit. After practice and exploration of thepast ten years, the budget imple

2、mentation audit has become an important system ofsupervision and management of the budget, in the enforcement of financial discipline,maintain the country's financial order and promoting sound budgetary managementhas

3、 played an important role. Strengthen the department budget execution audit is animportant duty of the Constitution and the Audit Act gives the audit authorities. Inrecent years, audit institutions at all levels in the d

4、epartment budget execution audit, alot of work, played an important role, accumulated a lot of experience. In the centraldepartment budget implementation audit, the auditor actively explore, learn fromadvanced foreign ex

5、perience, while focusing on Chinese characteristics, to explore theroad sector budget with Chinese characteristics to perform the audit, to promote thecontinuous regulatory authorities for the budget management, and prom

6、ote thecontinue to reform and improve the financial management system and institutions.Purpose of this paper is reproduced by a real case department budget executionaudit the existing problems, analyze the causes and fin

7、d solutions to this problem, inorder to better promote the department budget management reform going forward.This paper is divided into five parts: The first part describes the research backs,significance, content and me

8、thod of the paper, pointed out the ideas, innovations andshortcomings of the article, an overview of the literature review at home and abroad;the second part describes the department theories and concepts related to budg

9、etimplementation audit, briefly introduced the national audit, departmental budgets andthe implementation of concepts and specific audit department budget introduced theaccountability theory, agency theory and the theory