A Study On The Implementation Of State Budget Implementation Audit From The Perspective Of State Administration

The national audit is a basic political system of the country, and also is an important part of national power supervision system, which has the responsibility of restricting of economic power, and to implement effective supervision for exercise of power. In government agencies, the budget as the law’s requirement, plays a very important role. Whether the budget is implemented in specification and effective way, that can reflect whether the government play a role of resources optimization allocation. At the 2011 national audit work conference on July 8, chief auditor Liu Jiayi proposed an important thesis that the national audit is an important part of national governance, and national audit should have the significant function in governance, since then, the topic about "the national audit and national governance" is widely discussed. To explore the budget implementation audit from the perspective of national governance is one of great significance for the improvement of national governance, expressing the function of budget implementation audit more sufficiently.This article based on the theory of national audit related to the governance, discussing the relationship between the national audit and national governance, analyzes the nature and target of budget implementation audit and the function of service governance under the theory of national governance in normative research method. Through the study of the reports from 2009-2013 on the central department budgets implementation audit issued by the National Audit Office, and the reports on the department budgets implementation audit issued by the Province Audit Office which include:Henan, Shandong, Guangxi, Yunnan and Beijing. This paper analyzes the main problems in the departmental budgets implementation, and further reflects and thinks about the main reasons for these problems. Through making statistical analysis from tables and charts, and compare the issue capital in different categories. Through the study of the reports on the budgets implementation audit results announcement’s data, the issues are as follows:1.Looking at the reports from 2009-2013 on the central department budgets implementation audit, there are only 15 departments are audited continuously for five years, the audit coverage is insufficient; 2.Budget implementation is lack of strictly managing system, that shows budget funds have not been able to get the strict regulatory in using process; 3.Audit results announcement exist defect; firstly, the defect for the data; secondly, the defect for the content; finally, it is found that the form, the text, and the content are different from the province budgets implementation audit result reports.4.The audit repeatedly many times but problems still exists, and some problems has growing trend. It means the National Audit didn’t take good supervision for budget implementation. So, whether the budget system itself, or the national audit and other related institutional are flawed.For the founded problems, in this paper, based on the perspective of governance, puts forward the corresponding countermeasures. In order to make the budget implementation audit really become effective and important tool for governance, and improve the ability to promote national governance and finally achieve good governance.