Study On The Budget Implementation Audit Strategy Under The Backgrond Of The Government Budget Reform

The government budget is to comprehensively implement the rule of law, an important breakthrough of the rule of law, the main position is to promote the modernization of national governance, the reform of government budget system on deepening economic reform has far-reaching significance. On the one hand, the government budget is an important part of national governance, improve the modern financial system must strengthen the construction of government budget system; on the other hand, under the requirements of the reform of the administrative system, economic construction type government to provide public service type government continue to shift, the same need with the reform of government budget system. In the new normal economy, budget management is an important force point and development direction of fiscal system reform.In recent years, along with the continuous deepening of China's social and economic rapid development and the reform of the economic system, the audit work in the country's economic and social role play is more and more obvious, influence continues to expand, public expectations and demands to audit supervision also gradually improve. Budget execution audit as the eternal theme of national audit, in the maintenance of countries financial discipline, adjustment of the government fiscal capital structure play an important role, and have achieved good results. At the present stage, in order to establish the framework of public finance as the goal, to expenditure reform is the core of the reform of government budget is deepening gradually. Therefore, how to better adapt to the government budget execution audit environment change brings challenges is undoubtedly to the National Audit Office put forward new requirements.This dissertation mainly by means of public finance theory and the theory of governance theory, accountability theory, through the historical evolution and realistic analysis of government budget system trend, analyzes the current government budget system in our country, and discussed the specific problems of budget execution audit aspects, and on this basis, the government budget reform of budget implementation audit in compliance, openness, efficiency and democracy of the strategic requirements, combined with the experience and Enlightenment of foreign government budget system and budget supervision, the background of the reform of China's government budget, the budget implementation audit strategy and implementation way for the development of audit supervision in depth and the breadth, increase the audit results public efforts to further promote the implementation of the budget, performance audit, and strengthen the supervision of the NPC Budget Supervision Five aspects together and strengthen the self construction of audit institutions.