CAJ | 학술논문

随着以政府采购与国库集中支付制度为核心的财政国库管理制度改革的稳步推进，将给预算执行审计工作带来新的挑战和发展环境。针对大连市在实施政府采购与国库集中支付制度改革中，对预算执行审计工作带来的深刻影响进行探讨，文章介绍了大连市政府采购的实施和国库集中支付制度改革的情况，指出其目前存在的问题，并提出具体的应对措施。
수착이정부채구여국고집중지부제도위핵심적재정국고관리제도개혁적은보추진，장급예산집행심계공작대래신적도전화발전배경。침대대련시재실시정부채구여국고집중지부제도개혁중，대예산집행심계공작대래적심각영향진행탐토，문장개소료대련시정부채구적실시화국고집중지부제도개혁적정황，지출기목전존재적문제，병제출구체적응대조시。
With the steady pushing forward of national finance management reform with government purchase and national paying system as its center, the budget audit meets with new challenges in a new environment. Based on the practice in government purchase and national paying system with its fundamental influence in budget audit in Dalian, this paper introduces the general practice of government purchase and the national paying system in Dalian with the solutions to the problems existed.