CAJ | 학술논문

中央预算执行审计与公共预算之间是共生共存、相辅相成的关系。在过去近20年间，一方面，公共预算改革带动了中央预算执行审计从理论到实务的变革，中央预算执行审计的工作过程、内容与重点，也受制于公共预算制度的完善程度。另一方面，中央预算执行审计对公共预算改革起到了积极的推动作用，中央预算执行审计通过发现问题并给予恰当的政策建议，在一定程度上影响了中央政府的预算过程、行为与结果。中央预算执行审计的不断深化，既是公共预算改革的结果，也是推动改革深化的诱因。为构建现代财政管理制度和现代预算管理制度，下一步改革必须同时重视和加强中央预算执行审计，并在此基础上，通过推动中央预算执行绩效审计和财务报告制度审计来完善决算审计制度。
중앙예산집행심계여공공예산지간시공생공존、상보상성적관계。재과거근20년간，일방면，공공예산개혁대동료중앙예산집행심계종이론도실무적변혁，중앙예산집행심계적공작과정、내용여중점，야수제우공공예산제도적완선정도。령일방면，중앙예산집행심계대공공예산개혁기도료적겁적추동작용，중앙예산집행심계통과발현문제병급여흡당적정책건의，재일정정도상영향료중앙정부적예산과정、행위여결과。중앙예산집행심계적불단심화，기시공공예산개혁적결과，야시추동개혁심화적유인。위구건현대재정관리제도화현대예산관리제도，하일보개혁필수동시중시화가강중앙예산집행심계，병재차기출상，통과추동중앙예산집행적효심계화재무보고제도심계래완선결산심계제도。
There is a symbiotic and mutually reinforcing relationship between audits of central government budget execution and public budgeting reform. The theories and practices of audits of central government budget execution not only are affected by the public budgeting reform but also affect the reform. On one hand, public budgeting re- form affects the process, contents and emphases of the audits of central government budget execution. On the other hand, the audits of central government budget execution not only identify problems, but also give appropriate policy proposals that affect the public budgeting process, activities and results. The improvement on audits of central gov- ernment budget execution is not only the result of public budgeting reform, but also aim to promote the deepening of the reform. To build a modern public financial system and a modern public budgeting system, more attention should be paid to improve the audits of central government budget execution, including performance audit and government financial statements audit, in order to advance the auditing of final accounts.