With increased financial support for agriculture, the performance Audit of financial agriculture expenditure is more and more important. 随着我国财政支农力度加大,财政支农资金效益审计愈显重要。
The auditing departments of the state and the army audit the entire process of the budget of the expenditure on national defense, from overall and sectional budgeting to the implementation of budget. 国家和军队的审计机关,对国防费总预算和分项、分部门预算及预算的执行实施全过程审计监督。
The stage needs to audit the authenticity and validity of the financial revenue and expenditure, and to audit the benefit of the unit economical resources. 随着经济工作重点向经济效益方向转换,不仅需要对财务收支的真实性、合法性进行审计,还需要对被审计单位经济资源使用的效益进行审计。
Propose the budget-auditing of the endowment insured fund is a prerequisite of sound development of the endowment insured fund, then has introduced the audit of endowment insured fund assets, debts, imposing, expenditure and management. 提出养老保险基金的预算审计是养老保险基金健康发展的前提,重点介绍了对养老保险基金资产、负债、征收、支出和管理的审计要点。
Study on Performance Audit of Fiscal Expenditure 财政支出绩效审计研究
Performance audit of fiscal expenditure has been the core problem to the audit of fiscal expenditure. 财政支出绩效审计已成为财政支出审计的核心问题。
The public finance audit ( PFA) is a special surveillance to the reliability, legitimacy, and performance of public finance in government receipt and expenditure by audit organizations. 财政审计是审计机关对政府公共财政收支的真实性、合法性和效益性所实施的审计监督。