Research On Related Issues Of Budget Implementation Audit In Administrative Institutions

The government budget implementation audit is the important duty of audit institutions which conferred by national laws,and the budget implementation audit in administrative institutions has become the principal and basic duties of all-level governmental audit institutions and important content of annual audit,the audit result is the important evaluation content of working on the leading cadres economic responsibility audit and special fund audit.With the deepening of financial system reform,the budget implementation audit in administrative institutions entering deep water area,related issues become increasingly prominent,the phenomenon of “Repeated Offenses Following Frequent Auditing” restricted the development of financial management system reform to some extent.Accordingly,the research on the related issues of budget implementation audit in administrative institutions certainly has a lot of instructive significance to explore and research both in theoretical basis and in practical experience.The paper is based on the related issues of budget implementation audit in administrative institutions as the research object,according to analyze the background of budget implementation audit and domestic and foreign literatures,reviewing the conceptual framework and correlative theories of the budget implementation audit in administrative institutions,then base on data analysis of the central budget implementation audit results from audit administration and the state of local budget implementation audit,take the full case of budget implementation audit for instance,initiate deep thought about the related issues of budget implementation audit in administrative institutions,focus on the four aspects of evaluation index system of audit,audit risk,informationization construction and audit rectification,and make recommendations for strengthening budget implementation audit in administrative institutions,based on the case studies.This article altogether divides into six parts: The first part is introduction that introduces such contents as the topic selection background,significance,content and methods of this research.The second part introduces the relevant theories based on the connotation of budget implementation audit.The third part analyzes the status of budget implementation audit in administrative institutions bases on theories,conduct a statistical study of central and local audit results,provide factual basis for problem analysis and policy recommendations in subsequent cases.The forth part is to think about the related issues base on the budget implementation audit of department Y.The fifth part is to propose improvement scheme according to the related issues of budget implementation audit in administrative institutions.The last part points out the conclusion and contribution,defects in this article as well as the follow-up research work in the future.Be combined at the characteristics and requirements of budget implementation audit in administrative institutions,the study turns to resolve the problems encountered in audit work,improve the implementation and operation of audit projects in practical work,then improve the audit quality,in order to guarantee the better supervisory function of national audit,to ensure the efficiency of financial funds.