Study On Departmental Budget Implementation Audit Results

According to the reports from 2003 to 2007 issued by the National Audit Office, the departmental budget implementation audit issues which had the largest amount and the highest proportion of financial funds caused widespread concern in the community. Government as a trustee of public resources, it takes a wide range of public responsibilities ; especially in the growing environment of establishing a transparent and sunny Government, and expanding the citizen's democratic right to know, the economy, efficiency and effectiveness of the Government to use of the public resources, has become the focus; Government as an important information-maker and owner, the concerns of its operating performance and evaluation need the system as a basis, that is, reforming and making innovations of the previous system so as to adapt to the need of constructing a new and modern government, which is also the core of our country's political reform. Therefore, this paper studies the departmental budgets performance auditing on the bases of the three major theories: the theory of public fiduciary duties, the good governance theory, and the theory of institutional transition.Through the study of the reports on the department budgets implementation audit issued by the National Audit Office, this paper analyzes the main problems in the departmental budgets implementation, and further reflects and thinks about the main reasons for these problems. Finally, this paper gives the budget-related measures and policy recommendations, such as further improve the budget methodology, detail the entries easy to manipulate and control; increase the punishment of violations, and strictly regulate the implementation of departmental budgets; emphasis on the management of departmental budgets; strengthen the departmental budget implementation auditing and concern the performance of departmental budget implementation etc .