A Study Of Budget Implementation Audit At This Level Under The Full Coverage Of Audit

The 3rd Plenary Session of the 18th Central Committee of the Party explicitly proposed that the work of auditing and supervision should be strengthened.The Fourth Plenary Session of the 18th Central Committee of the Party further proposed that the audit system should be perfected and that the power of auditing supervision should be exerted independently according to law.The public auditing of public funds,state-owned assets,state-owned resources and leading cadres should be fully covered.From 2014 to 2015,the State Council and the Central Government General Office successively issued Opinions on Strengthening Auditing and Framework Opinions on Some Important Issues in Perfecting the Auditing System,requiring the auditing department to further play the role of auditing and supervision and to fully cover,putting them as the first standard of auditing,strengthening the implementation of overall supervision of public funds,state-owned assets,state-owned resources and economic responsibility auditing by leading cadres.With the goal of full implementation of the budget execution audit,newer and higher requirements have also been put forward for the performance audit of the budget implementation.This research takes the budget execution audit of this level as an entry point,combing and commenting on relevant documents of domestic and foreign budget execution audits,expounding the basic theory of budget execution audit at this level,and public finance theory,state governance Theory and "immune system" theory was supplemented as the theoretical support of the full text.On this basis,the author elaborates the course of the development of the financial audit,explaining the necessity of the full coverage of the audit,and making a comparative analysis of the changes of the budget execution audit before and after the full audit coverage is proposed.Taking H City as an example,the author analyzes the existing problems and their causes of budget execution audit under the full coverage of audit.Such as:audit coverage is limited,the information technology audit method is difficult to achieve,the organization is difficult to adapt to the needs of the situation,lack of transparency audit results,rectification is not in place.Aiming at the existing problems in the implementation of budget auditing in the full coverage of the audit,this research puts forward some countermeasures:first,the audit resources should be integrated;Second,it's necessary to gradually implement the informatization of the budget implementation audit at this level;Third,it's deserved to innovate the organization of auditing;Fourth,the audit results application need to be enhanced;Fifth,it's preferable to explore and deepen the performance audit.This study has strong realistic and guiding opinions on improving the performance of the audit at the same level.