作　　者： ;

机构地区： 广东外语外贸大学

出　　处： 《经济与管理》 2005年第6期82-85,共4页

摘　　要： 预算是财政年度的开始,决算是财政年度的结果,预算又是国家管理社会经济事务、实施宏观调控的重要手段,并为深化财税体制改革,建立完善社会主义市场经济给公共财政、审计机关开展预算执行审计检查工作指明了方向。本文就审视的层面对预算编制、执行过程中存在的具体问题举一反三分析探究,最终实现效益为目标。 Budget is the beginning of a fiscal year while final accounts are the results of a fiscal year. Budget is also an important means by which a country manages its social economic affairs and realizes its macro - regulation. Budget helps to deepen the financial and taxation system reform, establish the perfect socialist market economy, thus provide the correct direction of carrying out budget execution and audit inspection for public financial and audit institutions. This paper aims at inferentially analyses of the specific problems existing in budget preparation and execution on the level of audit, with the goal of discussing with experts of the same field and obtaining the solution of senior administrative departments to realize benefits.

关 键 词： 财政预算 审计预算 批复预算 预算执行 预算管理 预算控制

领　　域： [经济管理]