关于县级审计机关深化同级财政预算执行情况审计的几个问题

预算执行审计是财政审计的主要内容 ,而财政审计是国家审计机关永恒的主题。县级审计机关在预算执行审计过程中存在诸多的难点 ,但也有其审计内容的侧重点。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。

A FEW ISSUES ABOUT AUDITING THE IMPLEMENTATION OF COUNTY FINANCIAL BUDGET BY THE AUDIT DEPARTMENT AT THE SAME LEVEL

Audit of budget implementation is a primary job of financial audit, which, in turn, is the eternal theme of the national audit department. The audit departments at the county level have many difficulties in auditing budget implementation at the same level and they also have their priorities in doing this job. Therefore, new ideas should be encouraged in the work of the county audit departments over the implementation of financial budget at the same level.