Research On The Implementation Of Audition Of Government Budget

The purpose of budget execution audit is not only to inspect and supervise,but also to improve the quality and efficiency of the use of financial funds,so that financial funds can be really spent on the blade.The purpose is to find out the problems in the budget and use of grass-roots financial funds through case studies,and to put forward corresponding suggestions in the process of policy formulation,so as to solve the problems,improve the status quo and promote national economic development.The contents of budget execution audit and government budget management are quite different,but they pursue the same goal,that is,to improve the level of government financial management through budget audit and budget management.China's budget execution audit is a kind of system design which can restrain the opportunistic behavior of budget.However,there are still some problems in this system design in the grass-roots practice.These problems mainly include the absence of functions,unclear definition of objectives,lack of effective organization,audit technology to be improved,through targeted effective measures to better improve the grass-roots budget implementation audit work,tracing the source,the right remedy,and promote the grass-roots government budget implementation audit system reform.Firstly,this paper expounds the background of the topic selection and related basic theory,and analyzes the necessity and urgency of the case study of grass-roots budget implementation audit from a macro perspective.Then,taking the practice of budget execution audit in a certain district of Urumqi as the research object,through the analysis of the audit implementation procedures and a large number of data on budget execution,it is found that the application of budget execution audit system is limited by the exercise of audit authority,imperfect financial management system and audit.Thereare limitations in the management system,imperfect laws and regulations,and the need to improve the monitoring environment.Finally,corresponding to the problems found,we draw the conclusion that deepening the reform of the audit system,comprehensively implementing the audit announcement system,highlighting the key points of the grass-roots financial budget implementation audit,improving the quality of auditors,improving the audit techniques and means,strengthening supervision and serious rectification and other measures,with a view to raising the use of financial funds for the auditees.It provides reasonable and normative suggestions,and at the same time provides certain reference for solving the problems encountered in the practice of budget implementation audit.