摘要
基于审计全覆盖视角,为促进预算执行审计工作更有效地开展,使国家审计系统的监督功能得到充分发挥,促进国家治理能力与治理体系现代化发展。点明了审计全覆盖视角下预算执行审计的目标,从完善预算执行审计相关保障机制、优化整合审计资源、创新审计方法三个方面提出了基于审计全覆盖视角的预算执行审计策略。
From the perspective of full audit coverage,this paper discusses how to promote the budget implementation audit to be carried out more effectively,give full play to the supervision function of the national audit system,and promote the modern development of national governance capacity and governance system.This paper points out the goal of budget execution audit from the perspective of full audit coverage,and puts forward the budget execution audit strategy based on the perspective of full audit coverage from three aspects:improving the relevant guarantee mechanism of budget execution audit,optimizing and integrating audit resources,and innovating audit methods.
作者
陈亚
CHEN Ya(Audit Bureau,Zoucheng City)
出处
《当代会计》
2023年第1期76-78,共3页
Contemporary Accounting
关键词
预算执行审计
审计全覆盖
审计资源
审计方法
budget execution audit
full audit coverage
audit resources
audit methods
