多年来的审计实践使预算执行审计已基本形成相对固定的工作模式,包括完整的审计内容和一整套从实践中逐步完善的审计工作方法。随着财政改革的不断深入,新情况新问题的不断出现,预算执行审计面临着提升层次和水平的需要。近年来,我们在预算执行审计中积极贯彻落实科学发展观,在财政资金绩效审计、预算编制审计、地方政府性债务控管、预算执行审计整改机制的完善等方面作了一些尝试。………一、对财政资金实施绩效审计,提高资金使用效益 Years of audit practice has resulted in the budget execution audit has basically formed a relatively fixed mode of operation, including a complete audit content and a set of gradually improved from the practice of audit methods. With the continuous deepening of the fiscal reform and the advent of new situations and new problems, the budget execution audit faces the need of upgrading the level and level. In recent years, we have actively implemented the scientific concept of development in the audit of budget implementation and made some attempts in such aspects as auditing the performance of fiscal funds, auditing budgeting budgets, controlling local government debts, and perfecting the auditing mechanism for budgeting audits. ......... First, the implementation of performance audits of financial funds to improve the efficiency of the use of funds