政府预算执行情况审计的现状及发展 ——基于审计署审计结果公告的分析摘要：这篇论文将我国审计署网站公布的预算执行审计结果公告的数量进行统计，类别进行分类来分析这十几年来预算执行审计结果公告的变动幅度、发展趋势以及它还存在的优劣点，找到问题的根源并提出合法合理的解决方案。通过对相关文献的研究和专业知识的总结着重阐述政府预算执行情况审计存在的漏洞和必要的解决办法。政府财政预算资金运转只有达到了一定的资金效益程度，才能提高政府以及审计机关的稽查管理水平，实现财政预算资金带来的经济效益和政府审计机关进行审计核查带来的社会效益充分结合。关键词：政府预算 审计结果公告 财政监督 制度保障Status and development of the government budget performance audit -- Analysis based on the announcement of the results of the Audit Commission. Abstract ： This paper counts the number of budget execution audit results announced on the website of the National Audit Office, and classifies them to analyze the changes in budget execution audit results announced over the past decade, the trend of development, and the advantages and disadvantages that still exist in it. Identify the root causes of the problem and propose legal and reasonable solutions. Through the study of relevant literature and the summary of professional knowledge, the paper focuses on the gaps and necessary solutions in the government budget performance audit. Only when the operation of the government budget funds reaches a certain degree of capital efficiency can the government and the auditing institutions improve the level of audit management, realize the economic benefits brought by the fiscal budget funds and the social benefits brought by the audit verification of the government auditing institutions.Key words: Government Budget Audit Results Announcement Financial Supervision System Protection目 录摘要..................................................
