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日前,笔者在市本级预算执行和决算草案审计中,巧用AO2011辅助账等各项功能,对预算执行情况和预算调整情况进行关联对比分析,分别按财政局业务科室、资金性质、预算单位、预算项目和指标来源计算预算执行率,对执行率较低的疑点进行延伸审计,节约了现场审计时间,提高了审计效率。一、审计所需数据1.根据市财政局提供的国库集中支付系统数据库备份整理的支付系统数据、总预算会计账套和财政专户账套,将会计账套导入AO2011。
Recently, the author at the municipal level of the budget implementation and final draft audits, the clever use of AO2011 auxiliary account and other functions, the budget implementation and budget adjustments associated comparative analysis, respectively, according to the Finance Bureau business sections, the nature of funds, the budget unit , Budget items and indicators from the source to calculate the budget implementation rate, the implementation of the lower doubt point for an extended audit, saving on-site audit time and improve audit efficiency. I. Auditing Required Data 1. According to the payment system data backed up by the Treasury Centralized Payment System Database provided by the Municipal Finance Bureau, the total budget accounting A / C and financial A / C A / C set, the accounting A / C set is imported into AO2011.