审计-论反腐倡廉工作中的预算外资金审计（Audit on the extra budgetary funds audit in the work of combating corruption and promoting clean government）.docVIP

审计-论反腐倡廉工作中的预算外资金审计（Audit on the extra budgetary funds audit in the work of combating corruption and promoting clean government） Local budget audit refers to the audit of local administrative institutions and social organizations to perform or administrative functions, according to the state laws, regulations and rules with legal effect and marry extraction and arrangements for the use of all kinds of financial funds are not included in the state budget management, and business units achieved operating income of state-owned assets. First, there are still many problems to be solved urgently in the audit of local extra budgetary funds, mainly in the following aspects (1) the understanding of the financial nature of the extra budgetary funds is not enough in the minority departments and units, and the understanding of the management of the financial accounts is not enough. According to the decision on strengthening the management of extra budgetary funds, it is clearly stipulated that extra budgetary funds are national financial funds and must be turned over to financial accounts in full. The implementation of two lines of revenue and expenditure management. But today, the audit found that there are still a few departments and units of the budgetary funds for departments and units of its own funds, trying to evade the financial supervision, take a small part of zuozhi, resulting in extra budgetary funds is still in the extracorporeal circulation, make the two lines of revenue and expenditure management work can not completely put in place. (two) the management of revenue and expenditure of off budget funds is unbalanced and the use is not standardized. According to the implementation of the two lines of revenue and expenditure in the two three regulations of the objectives and requirements, the author believes that, in recent years, this line of research around the collection, rules and regulations is relatively perfect, but the branch in this line, especially related