Research On Budget Execution Audit Of Department S District Of C City

The "Budget Law" was born in 1994,and its appearance represents the official implementation of China's budget execution audit.Since 1995,auditing agencies at all levels across the country have conducted a comprehensive audit of the implementation of budgets at this level,thereby realizing a historic shift from “financial supervision” to “supervising finance”.The following year,the National Audit Office made recommendations to the State Council and the National People's Congress: refining the budget preparation and implementing the departmental budget,so as to rectify the outstanding problems of “unregulated and arbitrarily allocated financial funds” found in the budget execution audit.Approved in 1998.In 2003,the work report on the implementation of the audit results of the central department's budget was officially disclosed for the first time.The new Budget Law,revised in 2014,clarifies the objectives of the budget system under the new situation: comprehensive regulation,openness and transparency.On January 9,2018,the National Audit Work Conference was held in Beijing.The meeting proposed that we should coordinate and promote the "four comprehensive" strategic layout,coordinate and promote the overall layout of the "five in one",and adhere to legal audit,reform and innovation,and solid foundation.In accordance with the relevant provisions of the Budget Law and the Audit Law,it is one of the important tasks of the state auditing organs to carry out departmental budget execution audits.The departmental budget execution audit refers to the auditing of the measurement,execution,record,confirmation and reporting of the annual budget of the government department according to the annual budget of the department approved by the Ministry of Finance and relevant financial regulations.The implementation of audits of departmental budgets can improve the efficiency of the use of fiscal public funds and improve the level of budget management in China.However,the departmental budget execution audit will encounter many problems in the process of development,and even some objective factors,such as the lag of the development of the information environment,resulting in the results of the budget execution audit is not comprehensive and objective;in some places due to the expertise of auditors The lack of quality and the insufficient number of auditors is not high.In some places,although the audit report is publicly disclosed,the issues raised in the audit report that need to be rectified have not been resolved.The audit results are not guaranteed to be objective and fair.Some local auditing agencies do not even Public audit announcements,the public does not know what problems exist in the budget of government agencies,etc.,these issues need to be resolved.From the perspective of “full coverage of auditing”,this paper takes the implementation of the audit of the departmental budget of the S district in the C city as an example.Based on the summary of the research results of the previous scholars,the theory of “audit full coverage” is integrated into the budget execution audit.In the concept,combined with the departmental budget to implement the requirements and conditions of “full audit coverage”,explore the difference between the departmental budget execution audit and the previous “audit full coverage”,and find out the problems in the audit process and the causes of the problems,and According to the problem and the reason,propose corresponding countermeasures.According to the survey and research,since the implementation of “full coverage of auditing”,the departmental budget execution audit has been assisted by the digital auditing platform.The number of auditing departments has increased,the scope of auditing has expanded,and the auditing methods are more suitable for the needs of the new situation.The audit organization and other aspects have also changed.However,there are still some problems that cannot be ignored in the audit process,such as low data collection efficiency,too narrow audit search problems,weak audit risk control,and audit not linked to performance.In this paper,the following aspects are proposed to improve the departmental budget execution audit under the full coverage: first,improve data management;second,expand auditing depth;third,improve departmental budget execution audit quality control system;fourth,strengthen departmental budget performance audit.