根据《审计法》对财政审计的规定,并本着与《预算法》的有关规定对接,有利于强化财政审计监督,以及在实践中便于具体操作的原则,我们对财政审计的有关问题进行了初步研究。 一、关于“同级审”的事项、环节及内容 (一)“同级审”的事项 《审计法》规定,“审计署在国务院总理领导下,对中央预算执行情况进行审计监督,向国务院总理提出审计结果报告。”“地方各级审计机关分别在省长、自治区主席、市长、州长、县长、区长和上一级审计机关的领导下,对本级预算执行情况进行审计监督,向本级人民政府和上一级审计机关提出审计结果报告。”“国务院和县级以上地方人民政府应当每 According to the “Audit Law” on the provisions of the financial audit, and in accordance with the “Budget Law” docking, is conducive to strengthening the financial audit oversight, as well as in practice the principle of ease of operation, we conducted a survey of financial issues initial research. I. Matters, Links and Contents of “Peer Review” (I) Matters of “Peer Review” The “Audit Law” stipulates that “under the leadership of the Prime Minister of the State Council, the Audit Commission audits and supervises the implementation of the budget of the Central Government, The premier put forward a report on the audit results. ”“ The local auditing agencies at all levels audit and supervise the implementation of the budget at the corresponding level under the leadership of the governor, autonomous region chairman, mayor, governor, county magistrate, mayor and the auditing organ at the next higher level, Submit an audit report to the people’s government at the corresponding level and the audit institution at the next higher level. ”" The State Council and the local people’s government at the county level and above shall,