| 大连实行政府采购与国库集中支付制度对预算执行审计的影响与对策 |
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| 引用本文： | 刘莉,董世山,李晓琳.大连实行政府采购与国库集中支付制度对预算执行审计的影响与对策[J].大连大学学报,2014(2):106-110. |
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| 作者姓名： | 刘莉 董世山 李晓琳 |
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| 作者单位： | 大连大学财务处;大连大学信息工程学院 |
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| 基金项目： | 大连市社会科学院2012年度一般(独立)课题立项(2012dlskyb014) |
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| 摘 要： | 随着以政府采购与国库集中支付制度为核心的财政国库管理制度改革的稳步推进,将给预算执行审计工作带来新的挑战和发展环境。针对大连市在实施政府采购与国库集中支付制度改革中,对预算执行审计工作带来的深刻影响进行探讨,文章介绍了大连市政府采购的实施和国库集中支付制度改革的情况,指出其目前存在的问题,并提出具体的应对措施。
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| 关 键 词： | 集中支付 财政资金 政府采购 预算执行审计 审计监督 |
The Solution to the Influence of Budget Audit in Dalian in Government Purchase and National Paying System |
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| LIU Li;DONG Shi-shan;LI Xiao-lin.The Solution to the Influence of Budget Audit in Dalian in Government Purchase and National Paying System[J].Journal of Dalian University,2014(2):106-110. |
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| Authors: | LIU Li;DONG Shi-shan;LI Xiao-lin |
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| Institution: | LIU Li;DONG Shi-shan;LI Xiao-lin;The Finance Department of Dalian University;College of Information Engineering Dalian University; |
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| Abstract: | With the steady pushing forward of national finance management reform with government purchase and national paying system as its center, the budget audit meets with new challenges in a new environment. Based on the practice in government purchase and national paying system with its fundamental influence in budget audit in Dalian, this paper introduces the general practice of government purchase and the national paying system in Dalian with the solutions to the problems existed. |
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| Keywords: | national payment finance capital government purchase budget audit audit supervision |
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