财政预算审计是指审计机关依据《审计法》和《预算法》及其有关财政法规对中央和地方政府的财政预算的真实、合法、合规及效益所实施的一种审计监督。
为此,需要进一步探索县级审计机关深化同级财政预算执行情况审计的新的思路。
Therefore, new ideas should be encouraged in the work of the county audit departments over the implementation of financial budget at the same level.
然而,财政预算执行审计风险是一个庞杂的课题,作为一篇容量有限的学位论文,只能选择其中的几个问题进行探讨。
However, the risk in the public finance budget executive audit is a huge topic, as an academic degree thesis with limit capacity, we can choose only a few problems among those to study.
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