预算执行审计有效性实现的路径探究
Rural Economy and Science-Technology(2019)
Abstract
预算执行审计的有效性对后期审计的开展有着重要的促进作用.针对当前预算执行审计有效性方面存在"缺位"、成效不佳等问题,通过重塑审计目标,科学制订计划,扩大全覆盖,充分整合资源,创新审计方法,强化整改,以提高预算执行审计的有效性.
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