Budget Execution Audit Document Collection (Full Four Volumes)

Author: Administrative Affairs Audit Department, National Audit Office
Publisher:
Publish Date: 2006-05-12
Features: In recent years, along with China's fiscal reforms, especially the continuous deepening of central budget public expenditure reforms, significant changes have occurred in the management of departmental budgets, administrative affairs financial management, and fixed-asset investment management at the national level. 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 affairs audits, and economic responsibility audits of Party and government leaders. To meet the needs of a broad range of auditors, the Administrative Affairs Audit Department of the National Audit Office has collected and compiled laws, regulations, and documents issued by the State Council and relevant central departments over the past three years, focusing on those commonly used in departmental budget execution audits, administrative affairs audits, and economic responsibility audits of Party and government leaders. Additionally, regulations from previous years have been reorganized. Based on this, the Budget Execution Audit Document Collection (Internal Publication) has been compiled and published. 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 Reform, and Taxation and Foreign Exchange. It collects a total of 402 legal documents.
In accordance with the practical needs of administrative affairs auditors in recent years, this book has been meticulously compiled to ensure comprehensiveness, accuracy, systematic organization, practicality, and strong relevance. It serves as an indispensable tool for audit work while also providing important materials for auditors to enhance their professional knowledge.