重庆理工大学
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日期：2022年 5月 28日
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日期：2022年 5月 28日
日期：2022年 6月 6日

摘
要
摘要
近年来，我国面临着宏观经济的下行压力，尤其是在 2019年年底新冠肺炎疫情
爆发之后，其对世界经济的负面影响远远超过 2008年的全球金融危机，极大程度改
变了公众对世界宏观经济温和增长发展的良好预期。如何让有限的财政资金发挥最大
效用，对财政预算活动中的不良问题进行预防和抑制，促进继续盘活财政存量资金以
及推动地方经济健康发展等成为国家审计的重要课题。
审计监督首先是经济监督，对财政预算执行情况实施审计是法律赋予政府审计部
门的职责。通过审计监督对地方经济进行有效治理，在加强增收节支，维护市场秩序，
保障资金使用效益性等方面有着不可替代的作用。本文主要以 Z市 2020年财政预算
执行审计项目作为案例研究对象，按照发现问题、分析原因、提出优化对策这一逻辑
顺序进行梳理撰写。主要运用了文献研究、案例分析和访谈三种研究方法。通过研究
发现，Z市财政预算执行审计主要存在审计范围不全面、预算绩效审计力度不够、审
计技术手段落后、审计成果运用不充分以及审计人员在数量和专业能力上不能满足工
作需要这五个方面的问题。对于上述问题，笔者进行了深入思考，有针对性地给出了
扩大审计范围、深入推进预算绩效审计、建设审计信息化平台、加强审计成果运用以
及提高审计人员数量和专业能力五条对策建议。希望能为日后 Z市审计局更好地开展
财政预算执行审计带来新的思路，更有效地为当地经济高质量发展保驾护航。
关键词：财政预算；预算执行；审计
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Abstract
Abstract
In recent years, China has been facing downward pressure on the macro economy,
especially after the outbreak of COVID-19 at the end of 2019. Its negative impact on the
world economy has far exceeded that of the global financial crisis in 2008, greatly
changing the public's good expectation of the moderate growth and development of the
world macro economy. How to make the limited financial funds play the most effective, to
prevent and restrain the bad problems in the financial budget activities, to promote the
continued revitalization of the stock financial funds and to promote the healthy
development of local economy and so on has become an important subject of national
audit.
Auditing supervision is above all economic supervision. Auditing the implementation
of financial budgets is the duty entrusted to government auditing departments by law.
Effective governance of local economy through audit supervision plays an irreplaceable
role in strengthening revenue increase and expenditure reduction, maintaining market order
and ensuring the efficiency of capital use. This paper mainly takes the audit project of
fiscal budget execution in Z city in 2020 as the case study object, and organizes and writes
in the logical order of discovering problems, analyzing causes and proposing optimization
countermeasures. Three research methods are mainly used: literature research, case study
and field interview. Through the research, it is found that the audit of fiscal budget
execution in Z city mainly has five problems: incomplete audit scope, insufficient budget
performance audit, backward audit technology, inadequate use of audit results, and the
number and professional ability of auditors can not meet the work needs. In view of the
above problems, the author gives five countermeasures and suggestions to expand the audit
scope, further promote the budget performance audit, build the audit information platform,
strengthen the application of audit results, and improve the number and professional ability
of auditors. It is hoped that it can bring new ideas for the audit Bureau of Z city to better
carry out the audit of fiscal budget execution in the future, and more effectively escort the
high-quality development of local economy.
Key Words: Financial Budget；Budget Enforcement；Audit
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