Budget Execution Audit Document Collection - Compilation of Common Audit Documents (Complete Four Volumes)

Author: None
Publisher:
Publish Date: 2006-01-01
Features: In recent years, along with the deepening reform of China's fiscal system, especially the continuous improvement of central budget public expenditure reform, significant changes have occurred in the management of departmental budgets, administrative and public financial management, and fixed-asset investment management. A series of laws, regulations, and departmental rules closely related to these areas have been successively introduced and revised. The promulgation of these laws, regulations, and rules has brought about major changes in the legal basis for departmental budget execution audits, administrative and public audits, and economic responsibility audits of Party and government leaders. To meet the needs of (a large number of auditors), the Administrative and Public Sector Audit Department of the National Audit Office has collected new and revised regulations and documents related to departmental budget execution audits, administrative and public audits, and economic responsibility audits of Party and government leaders over the past three years. It has also reorganized relevant regulations from previous years, and on this basis, compiled and published the "Budget Execution Audit Document Collection" (Internal Publication). This book consists of four volumes, divided into nine categories: Comprehensive, Budget Management and Treasury Single Payment, Extra-budgetary Funds and Fee Management, Special Funds, Government Procurement and Asset Disposal Management, Fixed-Asset Investment, Financial Accounting, Housing System Reform, and Taxation and Foreign Exchange. It collects a total of 402 regulations and documents. Based on the actual needs of administrative and public sector auditors in recent years, we have meticulously compiled this book, striving to make it comprehensive, accurate, systematic, practical, and highly targeted. It serves as an essential reference for audit work and an important resource for auditors' professional learning.