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Statusanddevelopmentofthegovernmentbudgetperformanceaudit--AnalysisbasedontheannouncementoftheresultsoftheAuditCommission.Abstract：ThispapercountsthenumberofbudgetexecutionauditresultsannouncedonthewebsiteoftheNationalAuditOffice,andclassifiesthemtoanalyzethechangesinbudgetexecutionauditresultsannouncedoverthepastdecade,thetrendofdevelopment,andtheadvantagesanddisadvantagesthatstillexistinit.Identifytherootcausesoftheproblemandproposelegalandreasonablesolutions.Throughthestudyofrelevantliteratureandthesummaryofprofessionalknowledge,thepaperfocusesonthegapsandnecessarysolutionsinthegovernmentbudgetperformanceaudit.Onlywhentheoperationofthegovernmentbudgetfundsreachesacertaindegreeofcapitalefficiencycanthegovernmentandtheauditinginstitutionsimprovethelevelofauditmanagement,realizetheeconomicbenefitsbroughtbythefiscalbudgetfundsandthesocialbenefitsbroughtbytheauditverificationofthegovernmentauditinginstitutions.Keywords:GovernmentBudgetAuditResultsAnnouncementFinancialSupervisionSystemProtection目录摘要...............................................................IABSTRACT.........................................................II1绪论..............................................................11.1选题背景与研究意义..........................................11.1.1选题背景...............................................11.1.2研究意义...............................................11.2研究方法....................................................21.2.1文献研究法.............................................21.2.2经验总结法.............................................21.3研究内容....................................................21.4文献综述....................................................22相关概念与理论基础................................................32.1相关概念....................................................32.1.1政府预算...............................................32.1.2政府预算执行情况审计...................................32.2政府预算执行情况审计的特征..................................42.2.1动态性.................................................42.2.2灵活性.................................................42.2.3连续性.................................................42.3理论基础....................................................42.3.1软预算约束理论.........................................42.3.2绩效预算理论...........................................43现状分析——基于我国审计署预算执行情况审计结果公告的分析..........53.1被审计中央部门及其所属单位的数量变动.........................53.2比较每年审计覆盖的内容......................................53.3各项内容的审计方法..........................................73.4各项审计发现的问题..........................................74整改情况.........................
