Research On The Effectiveness Of BudgetImplementationaudit Of China’s Central Government Departments

Since the audit results announcement system came out, national audit has attracted more and more attention and has carried the public’s needs and expectations. Audit is endowed with the holiest mission in the process of deepening reformation, and it also been given full play to boost reformation as a powerful "immune system". Central government budget execution audit is an important component of our national audit department systems. Central governments are the most important part of national development.It is very significant to study the effectiveness of budget implementation audit.In this paper, the study is based on the2008-2012Audit Commission<Central governmental units budget implementation and other financial revenue and expenditure audit results>, which is published on the website of the National Audit. The statistics of these announcements were analyzed in this paper. Firstly, classify the five-year data into different kinds, according to the same characteristic. Secondly, put the datum into graphs to find the tendency of every type of the troubled funds. Statistical bulletins and subtotals are both based on different data types combined the general and specific funding categories and contents specific questions. Thirdly, this paper analyzes problems in the departmental budgets implementation from the reports on the department budgets implementation. At last, it tries to find out feasible measures to solve these problems for further development.The department Budget execution audit has an effect on the central budget implementation and standardizes the behavior of the department budget significantly. It has played a good role in the process of budget execution. However, the problems that have been detected repeat and this phenomenon still exist. We should strengthen the rectification and improve announcement system of audit results; Auditing is facing new challenges and need to reform itself as well as expand coverage. All of the audit staffs should improve themselves with comprehensive quality. Only with high-quality auditors, can guarantee the effectiveness of the budget implementation audit fundamentally.Problems of China’s central department budget implementation need to be solved by the reform of systems. In the process of reformation, the audit can give full play to improve the level of budget management and budget execution. It is important to play a role as the "immune system" in promoting the development of China.