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财政预算执行审计是每年审计的重点。本级预算执行审计已走过了14个年头,两个报告制度的实施,在规范预算管理、深化改革,提高公共财政资金的使用效益等方面发挥了积极作用。通过近几年财政审计,可以看出财政体制改革进度及预算执行的效率深深影响着区域城市的发展。笔者从以下几方面就如何深化财政体制改革及预算执行提出自己的见解。一、深化体制改革一是完善区县与乡镇财税分配体制。结合主城区建设,在维持县
Auditing budget implementation audit is the focus of the annual audit. The budget execution audit at this level has gone through 14 years. The implementation of the two reporting systems has played an active role in standardizing budget management, deepening reforms and improving the efficiency of the use of public financial funds. Through the financial audits in recent years, we can see that the progress of the reform of the financial system and the efficiency of budget implementation have a profound impact on the development of regional cities. The author from the following aspects on how to deepen the reform of the financial system and budget implementation put forward their own views. First, deepen the reform of the system First, improve the tax distribution system between districts and townships and townships. Combined with the construction of the main city in the maintenance of the county