The Government Audit To Promote The Full-covered The Path Of The Budget Management Research

At end of the first quarter of each year, after the People's Congresses at various levels ended, the central and local governments at all levels mainly print will be published with the government at the corresponding level "from the budget implementation and budget" series of them or in the form of the full text or published in the form of the geared to the needs of the masses. Deep meaning interpretation of the government budget, the government budget is not only the government and the public sector related funding resources how to allocate budget plan, and it is is closely related to the vital interests of the people at all levels of society, the report for each of the Numbers, there are certain economic, political connotation. In 2014 the newly revised "budget law" in the enforcement of the law demands, the government budgeting must adopt the whole caliber caliber budget planning,which is called Full-coverd Budget Management(FCBM).Budget accounting caliber broaden, makes the government revenue and expenditure accounting scope than in the past, new problems emerged, how to find out the government's "people", to hand over to the people's satisfactory "books", every penny will taxpayers use appropriate place is in urgent need of the breakthrough realistic difficult problem.Full-coverd Budget Management(FCBM) establishment, execution, supervision, investigate its essence, is not only an economic, technical problems, but also a political issue. The government auditing supervision and administrative efficiency in economic demand levels and levels of democracy political demand, at the same time to the whole caliber budget "performance" and "financial management" concept penetration into the government audit, build up a picture of a new budget framework system.Through the surrounding public sector audit and the public finance budget of these two spindle elaborates the effective interaction, to rationalize and discusses the function and the function of modern traditional boundaries, study the whole caliber budget and government audit of room for improvement and development direction in the future. Logic main line of this article is:the first chapter is introduction, mainly introduces the research background. In the second chapter for the whole caliber budget and a brief interpretation of risk-oriented audit and analysis of the necessity and urgency of budget reform. The third chapter is based on the specific example analysis on problems existing in the whole caliber budget. The fourth chapter is about the domestic and foreign relevant modern budget framework system introduces the successful experience of building, mainly introduces the experience in the United States, Britain and our country Hong Kong area possessing area of Zhejiang Province audit experience and the experience of the participatory budget. The fifth chapter is on the present situation of put forward the basic countermeasures of government audit in the whole caliber budget. The purpose of writing this article is for the development of the whole caliber budget and build modern budget framework to provide reference opinions and Suggestions.