1) budget audit
预算审计
1.
The Quality Management of Budget Audit in Power Enterprise;
电力企业预算审计质量管理
2) audit budget
审计预算
3) budget and settlement audit
预结算审计
1.
This paper analyzes the features of the budget and settlement audit of construction maintenance, expounds the measures for strengthening the budget and settlement audit of construction maintenance, and points out that the correct and effective audit method can achieve twice the result with half the effort.
分析了基建维修预结算审计的特点,阐述了加强基建维修工程预结算审计的措施,指出正确有效的审计方法能够达到事半功倍的效果。
4) budget audition
预决算审计
1.
During the period of the Central Soviet Area, the party underwent financial budget audition, national enterprise s and personal incoming autition to make good use of the finance and lean the government.
中央苏区时期,为了提高财政资金的使用效益,加强政府的廉政建设,先后开展了财政预决算审计、国家企业和群众团体财务收支审计和专项审计活动,并取得了一定的成效。
6) budget implementation audit
预算执行审计
1.
The budget implementation audit is the most important work of audit office.
预算执行审计是审计机关的第一要务。
2.
It is the main content during the processing of budget implementation audit and is also the institution background.
分税制财政管理体制背景下,税收竞争是政府间竞争的主要形式,能够减少财政收入,增加企业的现金流,导致企业间的不平等竞争,影响预算收支的真实性,是预算执行审计应当关注的重要内容。
3.
Government budget implementation audit focuses on the issues and problems in the implementa- tion of budget in order to normalize budget management systems,safeguard government funds,and to make it known to the Party Councils,governments and People s Congresses at different levels that how the budgets are implemented.
预算执行审计关注预算执行中的问题,既能规范预算管理、保障财政资金安全有效,又可满足党委政府及人大了解预算执行情况的需要。
补充资料:审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利:审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权,审记人员依法执行职务,受法律保护。任何组织个人不得拒绝审记人员依法执行职务,不得打击报复审记人员。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条