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提高预算审计质量,可从以下四个方面着手:一、要紧紧抓住分项预算进行审计。分项预算审计应注重考核其事业任务的经费来源的真实性,开支范围的合规性与事业成果的效益性、效果性。特别要注重分项事业任务的经费保障上,其投向是否符合开支范围,是否有利于事业建设。要坚决杜绝将事业费用于接待或盲目消费,重复建设,并且设法减少非事业性开支。做到既
To improve the quality of budget audit, proceed from the following four aspects: First, we must seize the sub-budget audit. Sub-budgetary audits should focus on assessing the authenticity of sources of funding for their careers and tasks, the compliance of expenditures and the effectiveness and effectiveness of business achievements. Particular attention should be paid to the funding of sub-tasks, whether the investment is in line with the scope of expenditure and whether it is conducive to the cause of construction. It is necessary to resolutely put an end to the costs of undertaking or blindly spending on business, repeating construction and seeking to reduce non-business expenditure. Do both