A City Government Budget Implementation Audit Problem Coping Study

Since our government department issued the first audit report on the implementation of the government budget,the public began to pay more and more attention to the implementation of the government budget.The implementation of the government budget has gradually become one of the government reports released annually to the public.As government departments entrusted with social resources,the public has the right to protect the rights and obligations they hold,supervise the use of social resources,and understand the process of using public resources and the flow of capital.At the same time,the auditing of the government budget implementation can also enhance the efficiency and effectiveness of state governance,ensure the security and stability of the state governance process,and enable it to give full play to the function of auditing the "immune system" of the government budget.Nowadays,the effect of the government auditing report on the implementation of the government budget and the transparency of its external publicity have become increasingly demanding.The challenges faced by the auditing department of the government budget are also increasing.Through practical research,the auditing of the performance of the government budget has now become the national budget Important content,plays an important influence in improving the state budget and maintaining the stability of the fiscal order.In this paper,we mainly take the audit project of the budget implementation of local tax authorities in A city in 2015 as the case analysis object,analyze the defects in the process of auditing the government budget implementation from the reality,and promote the improvement and optimization of budget execution audit process,Network audit model to improve the current A city government budget audit framework for the implementation of the current budget to solve the problems in the process of implementation of the audit to further improve the A city government budget implementation audit process and improve the audit results.This article writing process is divided into five parts: firstly,the research background and significance of the topic selection,as well as the innovation of the article;secondly,the author summarizes the research status of the topic selection at home and abroad,and shows that the article in the writing process Then apply the basic theoretical basis(principal-agent theory,immune system theory and new public management theory)of the city;then,combine with the budget execution audit project of A local tax bureau in 2015 to explore the problems existing in the audit of city A’s budget execution;Aiming at the problems existing in the auditing of A city’s budget implementation at present stage,this paper puts forward some countermeasures,which mainly include obtaining the internal government budget execution data from the real-time monitoring network auditing model and using the network crawler technology to obtain the government’s open government Budget implementation of audit data,data integrity,authenticity verification,audit results to improve the effectiveness and operability;The fifth part is the conclusion of this article.