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| “审计风暴”引发部门预算监督的思考 |
| `Audit Storm' Brings Departmental Budget Supervision |
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| DOI： |
| 中文关键词: 审计 部门预算 人大制度 预算监督 |
| 英文关键词: Audit Departmental budget System of the People' s Co ng ress Budget supervision |
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| 摘要点击次数: 608 |
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| 中文摘要: |
| 1999 年政府审计报告拉开了部门预算改革的序幕, 2003 年“ 审计风暴” 反映了预算管理方面和当前推
进的部门预算改革目标相距甚远。针对审计所暴露的问题, 文章分析了当前我国部门预算存在的问题及其原因,
并就人大部门预算监督方面, 提出了改进的几点建议。 |
| 英文摘要: |
| In the year 1999, the gover nment audit repor t starts depar tmental budget reform .The `Audit Storm' of the year 2003 reflects
that the budget management is far away from the targets of the o ngoing departmental budget reform .Concerning the problems
ex posed from audit, this paper unveils the problems existed in Chinese depar tment audit , analyses the reasons, and gives some suggestio
ns on budget supervisio n carried out by the People' s Cong ress. |
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