一、对预算执行审计三个基本问题的认识1.预算执行审计的地位。开展预算执行情况审计,是法律赋予审计机关的职责,提高了审计监督的层次,更好地发挥了审计的作用,是国家审计机关永恒的主题,是各级审计机关的第一要务。在体 First, the budget implementation audit of the three basic issues of awareness 1. The status of budget execution audit. Carrying out auditing of budget implementation is the responsibility assigned to auditing organs by law, raising the level of auditing and supervision and giving better play to the role of auditing. It is the eternal theme of national auditing organs and the first priority of auditing organs at all levels. In the body