Study On Full Coverage Budget Implementation By Network Audit

Budget implementation audit is the eternal theme of national audit,relating to the nation's economy and people's livelihood.With the proposal of full coverage audit,traditional model has been proved to be outdated.As the development direction of information audit,network audit plays an important role in improving efficiency.Therefore,it is a more effective way to improve the budget management and implement the full budget execution by means of network audit.This thesis takes Tianjin as a penetration point,summarizes the current situation of network audit development,and analyzes the problems existing in the full coverage of the budget implementation audit,such as shortage of audit coverage,the audit project arrangement lack of scientificity,and the way of audit organization has been difficult to adapt the developing needs of the situation.In 2016,Tianjin Audit Bureau achieved the implementation municipal budget auditing in full coverage with Network Auditing firstly.This thesis is illustrated by this case.Through the analysis on the system construction,data integration,staff training,this paper puts forward relevant countermeasures and suggestions from eight aspects,so as to provide a feasible way to implement budget implementation audit full coverage.This paper is divided into five sections: The first part briefly summarizes the purpose,background and the research significance,including the way and the method it works.The second part introduces the international experience of four countries: United States,the United Kingdom,Japan and South Korea.The third part expounds the related concepts,and briefly introduces the relationship between the theory of public accountability and the theory of public finance and the implementation of departmental budget audit.As the focus of this article,the fourth and the fifth part analyze the case in details and provide reasonable and feasible countermeasures and suggestions.