Research On Budget Implementation Audit

Nowadays,with the strength of audit deepens and open more,as the mirror of the feedback and supervision,budget implementation audit got the extensive concern of the public,it's role also more big.Under the background of government information publicity and transparent operation,strength of the department budget implementation audit meet the demands of the development of the new era of government in China,and also conform to the public expectation for the democratic society.At present,the theoretical research of budget implementation audit is relatively common,and the ideas and methods are diverse,but the application type is relatively few.The case study of this paper is based on the real cases.Author detail introducing the process of budget implementation audit,presenting the problems in the audit work,and in-depth thinking and analyze the background and reasons of these problems.Then some more specific suggestions are put forward.Based on the detailed analysis of the status quo of budget auditing in our country,we find that there are still many deficiencies in budget implementation audit in our country through the study of the theoretical study of scholars at home and abroad combined with the work in auditing practice.The narrow scope of audit,the increased audit risk,the repeated issuance of some problems,the lack of audit human resources,the inadequate application of computer audit techniques and the inadequate rectification and supervision are still the major problems that bother the development of budget implementation audit.In response to these shortcomings,one is to expand the scope of the audit,reasonable audit risk avoidance.Distribute auditing resources rationally to prevent and control audit risks caused by auditors and work tasks.The second is to conduct a series of improvements in the audit work.Strengthen the auditing of funds carried forward from the audited entities,revitalized the funds in stock.Stepped up efforts to control government debts,timely added and unreasonable debt arrangements,and optimized the government funds structure.Third,we must strengthen follow-up and supervision in the latter part of the audit.The audit department should establish and improve the evaluation standard for rectification and reform so as to promote the detailed implementation of the law.