Research On The Problems And Countermeasures Of Auditing The Financial Budget Implementation Of City C

Financial audit refers to the audit supervision of the authenticity,legitimacy and efficiency of the national financial revenue and expenditure.The traditional financial audit includes the collection,distribution,management and utilization of financial funds.From the point of view of financial management system and organization system of audit institutions,the contents of financial audit are divided into government budget execution audit at the corresponding level,government budget execution audit at lower level,final accounts audit and other financial audits.From the point of view of fund category and management usage,the content can be expressed as budget execution audit,financial final account audit,special fund audit,transfer payment fund audit and treasury fund audit.Since the promulgation and implementation of the latest revised Budget Law in 2018,China's budget system has gradually approached the requirements of modernization,which is comprehensive,normative,open and transparent.Under the background of establishing a more perfect and sound public financial system,the audit of the implementation of the fiscal budget promotes the implementation of the national fiscal policy,the reform of the budgetary system,the unity and integrity of the state's finances,and the openness and transparency of fiscal expenditure.The standard management of financial transfer payment plays an important role in improving the performance of budget implementation.Through the supervision and inspection of audit,it is found that there are problems in the process of budget and use of the state financial funds,and the countermeasures to solve the problems are put forward to improve the present situation.In order to improve the efficiency of the use of financial funds,let the financial funds really play their due role,promote the economic development of the country is the ultimate goal of the state audit.This paper combines the practical experience and relevant theoretical research of the budget execution audit at the corresponding level in City C,and analyzes the problems and causes of the audit itself in the audit process of the budget execution audit project at the corresponding level in the city.It is found that the audit contents are not comprehensive,the audit methods are outdated,and the contents and utilization of audit reports need to be improved and improved in the process of the execution and audit of the financial budget at the corresponding level in this city,from the point of view of the system of the corps and its environmental factors,The relevant audit legal system,Audit staff's professional ethics andprofessional accomplishment,organization internal management three aspects to analyze its causes.In view of the problems found in the study,some countermeasures are put forward:first,to increase the audit of financial revenue and expenditure at this level.