Research On Departmental Budget Execution Audit Under The New Budget Law

The newly revised Budget Law was officially implemented on January 1,2015.The revised and newly added key contents include the revision and improvement of fiscal system reform,budget management,and its openness and transparency.Therefore,under the background of the implementation of the new budget law,reorganizing the budget execution audit of the research department has urgent practical necessity and strong theoretical value.Some viewpoints are no longer applicable under the new situation,and the existing research mostly stays at the level of theoretical analysis,and The specific practical work is not closely linked.From a practical point of view,although the departmental budget execution audit has achieved fruitful results,there are still many problems.Therefore,based on the practical work perspective,this paper takes the budget execution audit project of the C city Y court department as an example,and deeply analyzes the problems existing in it and proposes corresponding countermeasures and suggestions,in order to make up for the shortcomings of the existing theories,and to closely contact them.The practical work of the stage will make certain contributions to the improvement of the departmental budget execution audit under the new situation.This paper mainly uses the case analysis method and the literature analysis method,starting from the budget execution audit of the Y court department,paying attention to the problems and difficulties faced by the department budget execution audit implementation process,and putting forward corresponding improvement suggestions based on their own thinking.Firstly,it expounds the research status of the budget and legal system,the departmental budget execution audit and the departmental budget execution audit under the new budget law,and makes a brief comment.Then the related concepts and theoretical basis are elaborated.Then it introduces the main changes of the new budget law and its impact on the departmental budget execution audit,and obtains new ideas for improving the departmental budget execution audit under the new situation.The case analysis part analyzes the implementation process of departmental budget execution audit and finds the main problems encountered in the audit process,including limited audit coverage,imperfect audit information construction,audit not linked to performance,and lack of audit rectification measures.Finally,combined with the characteristics of departmental budget execution audit under the new budget law and some problems existing in the current departmental budget execution audit,it proposes corresponding aspects from four aspects: expanding audit coverage,implementing audit informationization,strengthening budget fund performance audit,and strengthening audit rectification.improvement measures.Through the research of this paper,I hope that the characteristics and requirements of the departmental budget execution audit in the context of the implementation of the new budget law can be effectively solved,the problems encountered in the actual work can be effectively solved,the audit methods can be improved,the audit quality can be improved,and the supervision function of the state audit can be better played.