国家预算制度 meaning in English

national budget system

Mainly it is the status , time , people , and means of audit and so on . then it describes the general information and the character of the public finance audit in the usa , britain , and japan , and its goodness reference to our country . finally , study on adapting to the government budget reformation and the innovation of the public finance audit , and draw an conclusion that we should put the emphasis on adjusting the direction and get on well with the seven relations , improve the meanings of the audit , strengthen the budget ’ s execution and explore the audit on the efficient of the public finance expense
本文从财政审计的概述入手,首先阐述了财政审计的涵义和构成;其次分析了政府预算的规范模式,展现了1979 - 1998年间我国国家预算制度的变化和1998年以来政府预算制度的改革;再次在以上分析的基础上研究财政审计不适应预算改革的若干方面,主要是审计地位、审计时间、审计人员、审计方法等方面;接着摆出了美、英、日三国财政审计的概况和特点和对我国的借鉴意义;最后探讨了如何适应政府预算改革深化财政审计,主要是调整财政审计改革的方向、处理好七种关系、改进财政审计方法、深化预算执行审计和积极探索财政收支绩效审计。