The result of empirically examines of budget implementation power indicates that the economic responsibility audit can repress the fraud in the budget executive effectively when the amount of violation was discovered by economic responsibility audit.
预算执行权审计监控实证分析表明,经济责任审计发现违规金额越大,越能够抑制预算执行过程中的错弊行为,有效地对预算执行权进行监控。