| In recent years,the speed of economic growth is slowing in China,local finance revenues flattering grow,rigid expenditure such as personnel expenditure and social security funds are on the rise,local fiscal burdened,Some cities and counties have a huge funding gap.How to manage the government’s purse? How to broaden sources of income and reduce expenditure,spend money in the right way? The national audit should play an active role.The national audit is the dominant force to supervise our country’s fiscal and economic order,and also an important safeguard to make socialist market economy operate smoothly.Since the national audit office found in 1983,the “Audit Law” promulgated in 1984,the national audit has explored and developed for many years,from the national audit office to local audit office,audit authority is basically sound;from the” Audit Law” to the “Government Auditing Standards”,and kinds of audit regulations documents,the audit laws and regulations system has basically established,and amended constantly.Our country is increasingly emphasizing the audit,law enforcement is also gradually increasing,the national audit is playing an increasingly important role in the field of finance and economy.Budget is the basis and the core of finance.As the most basic budget,public finance budget still exist many problems to be solved,so the budgetary revenues and expenditures of public finance audit is particularly important.Based on the features of the national audit that independent,mandatory,authoritative and comprehensive,the budgetary revenues and expenditures of public finance audit is pregnant.Due to the political environment,administrative mode impact the independence of the audit;the development of market economy and the performance evaluation of local officials,financial sector fabricate frauds;audit institutions and the auditees internal management is not tight,internal control become a mere formality;auditors comprehensive quality like professional ability,professional ethics,legal awareness are not high;audit methods and techniques lag behind The situations above are adding the difficulty and risk of audit,the result of supervision is unsatisfactory.This article first will introduce the basic concepts such as public finance budget,the budget balance audit,the basic situation of the budget system and audit system,audit procedures,show the X Auditing Bureau audit procedures by chart.Relying on the fiduciary duty theory,governance theory and new public management theory,elaborate the relationship between audit institutions,the auditees,the state and social public.In addition,use specific data present X public financial budget performance,including the arrangement and the actual completion of the budgetary revenues and expenditures,then briefly describe the audit process,explain the audit results that mainly about the problems during the audit and recommendations.Based on the basic situation of the audit,this article would analysis the deficiency existing in the audit practice from five aspects: audit contents are not comprehensive,key points are not stand out;audit behaviors are not standard;work efficiency is low;auditing officers are negative;the dispose of audit finding is lax.Then discuss the main cause of these problems: the audit objectives are not clear,connotation is not abundant;internal control execution is weak;audit methods are lagging;auditors are not knowledgeable,careless and irresponsible;channels of accountability are always not expedite.On the basis of X city,at the same time based on the overall situation of government audit,this article would put forward some countermeasures and suggestions for improvement: expand the audit scope,extend the depth of the audit;standardized audit procedures to realize the whole process of control;enrich audit methods,raise the management level;strengthen the construction of the specialization of the audit team;accelerate reform of the audit system.This article mainly uses the case analysis,comparison analysis and experience summary method,through the comprehensive analysis of X city,on the one hand provide reference suggestions for audit institutions to strengthen internal management,improve audit quality,reduce the audit risk;on the other hand provide reference suggestions for fiscal authority to strengthen internal control,improving the integrity,compliance and efficiency of the budgetary revenues and expenditures.Through the case analysis of this article,to some extent,can enrich the theory of public finance budget audit research,precipitate the realization of the budget audit goal that evaluate the overall situation of the budget and standardized internal management,assist improve efficiency in financial funds application.Moreover,propose valuable advice for expose corruption and promote structural reform,make the budget audit can play an active role in warning and monitoring the national economy,improve the governance performance and safeguard the people’s public interest. |
