部门预算审计中,经常要回答的几个问题是预算数是多少、追加预算是多少、执行数是多少、未执行预算数是多少?笔者在审计实践中摸索出一小技巧,可以快速澄清这些问题,同时也可帮助确定审计重点。在部门预算中,有两个数据很关键,即指标数据和集中支付数据。指标数据主要反映财政部门允许预算单位动用的预算数,集中支付数据主要反映预算单位实际预算支出数。预算单位要支出,必须在财政部门按预算项目上指标后才能支出。预算单位的支出也必须按预算项目 In the departmental budget audit, several frequently asked questions are the number of the budget, the number of the additional budget, the number of the executions, and the number of the unobligated budgets. The author has worked out a few tricks in the audit practice to clarify these quickly Problem, but also help to determine the audit focus. In the departmental budget, two data are the key, namely the index data and centralized payment data. The indicator data mainly reflects the budget amount that the financial department allows the budgetary unit to use. The centralized payment data mainly reflects the actual budget expenditure of the budgetary unit. The expenditure of the budget unit must be paid only after the financial department targets the budget items. Budget unit expenditures must also be budgeted