摘要
本文在论述建立现代预算管理制度基本要求的基础上,结合财政审计结果相关的资料,认为我国在财政预算管理过程中尚存在以下问题:预算还不能完全反映国家战略意图、全口径预算尚有缺口、预算调整幅度仍然较大;在预算审批上表现为预算审查时间安排不够合理;在预算执行上规范性不足,预算约束软化,效益性欠佳,执行效率有待提高;在决算考评上预算绩效评价体系尚未建立,绩效考核的落地实施缓慢;在财政审计中,审计覆盖范围较窄,绩效审计占比较低,问责机制有待完善,等等。由此,从强化国家审计监督的角度提出推进现代预算管理的政策建议,即实现审计全覆盖,推进全口径预算管理;加快绩效审计转型,健全预算绩效管理;健全审计公告制度,倒逼预算信息公开。
Building on the basic standards for establishing a modem budget management system, this paper summarizes the existing problems of financial budget management by referring to the information related to the public finance audit results. It was identified that in the process of budget preparation, the budget cannot fully reflect the national strategic intentions, the fully covered budget management still has gaps and the adjustment range still seems large ; in the process of budget approval, the inspection time is irrational ; in the process of budget implementation, it is lacking in standardization, budget constraints, efficiency and effectiveness; in the process of final accounts and performance, the budget performance appraisal system has not been established yet and it is slow to implement; and in terms of public finance audit, the coverage is still narrow, performance audit accounts for only a smaller portion and the accountability mechanism needs improvement. Therefore, it puts forward proposals to promote modem budget management from the perspectives of reinforcing the supervision of national audit, which includes promoting fully covered budget management through the full coverage of audit, urging the reform of budget performance management through the transition to performance audit, and forcing budget information openness through the audit announcement system.
出处
《审计研究》
CSSCI
北大核心
2017年第3期30-35,73,共7页
Auditing Research
基金
国家自然科学基金重点项目(项目批准号:71332008)
国家自然科学基金面上项目(项目批准号:71372069)
南京审计大学政府审计研究基金项目(项目批准号:GASA161024)的资助
关键词
国家审计
现代预算管理
财政审计
国家治理
government audit, modern budget management, public finance audit, national governance
