The Optimization Countermeasures Of Xining City’s Public Finance Audit

Application of information technology to improve the audit of public finan ces influence and supervision, has important theoretical and practical significanc e. This paper introduces the concept: public finance, is a public needs to meet the main objective of the Financial System, based on the orientation of public finances into appropriate design, public, non-profit, and other three rules basic properties. Public finance audit refers to audit institutions at all levels, in acc ordance with the provisions of the Constitution and the Audit Act, in order to better fulfill the sacred mission of audit and supervision, in accordance with th e appropriate procedures, organization and working according to certain procedu res, government use of public financial resources, provide for all the people of the whole process of public goods, fiscal spending the whole process to be m onitored, the review process. Impact of information technology on public financ es, meaning the public finances auditors review, monitor the process of using i nformation technology to help auditors to organize, analyze, review calculations in order to achieve, interactive process supervised practical effectiveness. And further sort out the theoretical basis Benford’s Law, new public management, p ublic finance theory, modern audit theory.In this paper, the current situation of public finances in Xining City, a bri ef description of the audit, the audit of public finances Xining, Xining major u ndertaking by the Audit Office. With the extensive application of information t echnology, public finance audit Xining improving public finance audit system mechanisms are maturing, the audit of public finances deep into the community,village level, the audit of public finances in the sunshine, public finance audit rising height, Exploration the use of non-financial information to enhance audi t quality, enhance the basic household budget unit cash audit efforts.This paper analyzes the Xining public finance audit problems are: reducing Xining public finance audit trail, limiting public finance audit object Xining,Xining City, the extension of public finance audit content behind Xining publicfinance audit approach, Xining City public finance auditors lack of computer knowledge, there are loopholes in Xining public finance audit mechanism, Xini ng City grassroots audit work is not perfect, Xining public finance audit financ ial law needs to be strengthened. Subsequent analyzes from public finance audi t body. Auditing body of organizations and individuals including two levels. O bjects from the audit, the audit body and audit platform level depth analysis of the reasons.For this article, Singapore, United Kingdom, Sweden, Canada, Australia, Fr ance and other countries, Liaocheng, Xuhui District, Shanghai, Hangzhou and o ther cities in the practice of auditing public finances, particularly good experien ce in the information technology applications is analyzed, and draw inspiration for Xining public Finance audit: First, information technology to promote the d evelopment of continuing public finance audit approach; the second is the over all information technology for public finance audit model applications; Third, in formation technology for the outcome of a comprehensive audit of public finan ces applications; four information technology for evidence of correlation betwee n the applications.This article Xining public finance audit opinion on the proposals to accele rate the application of information technology in public finance audit, the first audit of public finances is to establish platforms and public finance audit analy sis platform, to develop long-term development strategy of IT applications audit of public finances, strengthening public financial audit analysis model and pub lic finance audit software development, application of information technology to speed up the construction of public finance audit regulations. Second is to im prove public finances before, during and after the audit quality, the protection of "before" quality of public finance audit plan to ensure "a matter of" public finance audit control, security "after" Public Finance Audit feedback. Third, the improvement and innovation of public finance management audit organization,community organization for exploring the flat management, effective integratio n of information of public finance audit resources, improve information technol ogy audit of public finance management practices.