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摘 要
预算是国家的财政收支计划，集中反映着政府活动的范围和方向，现代意
义的政府预算发展到今天，已经有一百多年的历史，各国对政府预算的研究和
探讨，极大地促进了政府预算管理水平的提高。但时至今日，无论西方发达国
家还是发展中国家都没有找到一种完美的政府预算管理制度，一定程度上制约
了经济社会的发展。政府预算管理制度改革在这种背景下应运而生，其是我国
财政体制改革中的一个热点、焦点、重点和难点问题，改革能否取得成功关系
到国民经济的发展速度、社会主义生产进程、资金运作效率及社会和谐等诸多
方面。近年来，随着我国财政预算管理制度改革不断深化，政府的财政运行机
制逐步规范，但还存在一些突出的问题，在这种背景下针对当前地方政府预算
管理问题进行探讨分析具有十分重要的意义。

本篇文章，首先对预算管理以及预算执行审计相关理论进行阐述，并以 A
区政府作为切入点，基于预算执行审计视角，探讨了该区政府在预算管理方面
存在的问题及影响因素，针对一系列问题从政策制度的制定、体制机制的建立、
思维模式的培养以及监督考核评价体系的完善四个方面提出具体的对策建议，
最后总结出预算执行审计在政府预算管理中起到的重要作用。对这一系列问题
的探讨，希望能够对现代政府预算管理问题研究贡献绵薄之力。

关键词：预算执行、审计视角、A 区政府、预算管理。The budget is the national financial revenue and expenditure plans, reflects the
scope and direction of government action, the modern sense of the government
budget development to today, there have been more than 100 years of history, and
the study on the government budget of countries, has greatly promoted the level of
government budget management. But today, the western developed countries and
developing countries have not found a perfect system of government budget
management, to some extent, restricted the development of economy and society.
The reform of government budget management system emerge as the times require
in this context, it is our country in the reform of the financial system a focus, focus,
focus and difficult issues, success is related to the speed of development of national
economy, socialist production process, capital efficiency and social harmony and
other aspects of reform. In recent years, along with the financial budget management
of our country system reform is deepening, gradually standardize the financial
operation mechanism of the government, but also has some prominent problems, in
this context for the current local government budget management has significant
meaning to study.
In this article, firstly, budget management and budget execution audit related
theories, and in the A district government as a starting point, the budget
implementation audit perspective, discusses the problems and factors of the district
government in the budget management, perfect for a series of problems from the
policy's formulation, the establishment of institutional mechanisms, mode of
thinking training and supervision and evaluation system puts forward
countermeasures and suggestions in four aspects, and finally summed up the budget
implementation audit to play an important role in the budget management of the
government. Discussion on the problem of this series, hope to be able to contribute
to the modern government budget management research contribution.
Key words: Budget execution、 audit perspective、 A district government 、budget
management。