A Study On The Audit Of Department Budget Execution In N Province

Budget execution audit is an eternal theme of national audit and an important function given by law to audit institutions.In recent years,the reform of the financial system has been continuously promoted,and the budget management is one of the important aspects.As the key content of the financial audit,the budget execution audit has played an important role in standardizing the budget management.As a result,the requirements for audit of budget implementation are also constantly increasing.By2017,the Audit Office's budget implementation audit had involved 31 provinces(districts,municipalities),more than 100 central departments and more than 4000 units,and the audit oversight system for budget implementation had been gradually improved.Audit is the immune system of the operation of the national economy.Audit supervision plays an important role in the "immune system",the reform of the financial system,the realization of the fiscal policy objectives and the establishment and perfection of the public financial system all depend on the audit supervision.The constructive role of budget execution audit in management,performance,reform and so on is beneficial to the full play of "immune function" of audit supervision.Based on the theory of public finance,the theory of fiduciary responsibility and the theory of immune system,this paper takes N province as the research object,and makes a supervision and inspection on the audit of budget execution in N province.The normative problems,performance effectiveness and some problems in the audit of budget execution in some departments are found.Through the understanding of the actual situation in N province,the causes of such problems are analyzed.At the same time,it puts forward the countermeasures and suggestions to perfect the budget execution audit of the N province.Through the analysis of the audit of budget execution in N province,the following problems are found: the audit coverage is not wide,the extended audit is insufficient,and it has a serious impact and threat to the authority of budget execution audit itself.Easily cause the department budget execution unit to produce the problem,breed the corruption;The focus of audit focuses on the real legitimacy and not enough on the effectiveness of performance;the audit finds that the reform of the problem is not enough,the conversion rate of the results is low,and the audit results have limited guiding effect on the budget management;The audit information level is low,the audit method is relatively single,the budget execution audit fails to adopt the standardizedmodule,the unified organization large-scale project lacks the data centralization analysis,the advance Calculation of the implementation of audit means,the method is relatively lagging behind.Further research shows that the reasons for these problems are various,the audit work lacks "independence",the relevant laws and regulations on budget execution audit are not perfect,and the practice guidance is lacking.The performance audit lacks the corresponding judgment standard and the training of audit personnel and the imperfection of quoting wit and so on.In view of the problems existing in the budget execution audit of the N province at present,and the specific situation of the audit work in N province,this paper puts forward the following countermeasures and suggestions: first,to perfect the department budget execution audit system,and to actively explore the reform of the audit system.Strengthen audit theory research,strengthen overall planning,improve the independence of audit work,pay attention to the training of audit personnel,scientific co-ordination of the forces of all parties;Second,it is necessary to quote big data audit,improve audit coverage,move the audit gate forward,and broaden the scope and depth of audit coverage for budget execution;Third,we should strengthen the performance effectiveness of budget execution audit,establish a performance audit evaluation system for budget execution,and pay attention to the rectification and review of audit issues.The transformation of accounting results should strengthen the accountability of budget execution audit,and increase the transformation and application of budget execution audit results.