Study On The Full Coverage Network Audit Of Grassroots Government Budget Implementation

Fiscal budget management,as the important core of government public management,is an important tool for macro-prediction,and budget execution audit is of great significance to improve the effectiveness of government public management and promote the virtuous and circular development of the fiscal budget.Budget execution audit is an indispensable and important part of government audit,with the rapid development of information technology,the traditional audit method can no longer meet the public’s expectations and requirements for budget audit.In order to achieve audit restructuring,it is particularly necessary to study budget execution audit in the context of big data.Big data networking as an important means of modern auditing,effectively improves the audit coverage and audit efficiency,and lays the foundation for achieving full coverage of audit performance in departmental budgets.However,there are still many imperfections in the auditing process of departmental budgets by the grassroots audit institutions.This thesis uses the method of case analysis to restore the entire process and audit results of the budget execution audit of Nankai.And explains the application process of big data audit in the budget execution audit of Nankai district.Perform a full coverage audit project of the vertical comparison of the two departmental budgets in2018 and 2019 in Nankai district,horizontally compare the methods and audit results of the three audit institutions in Nankai district,Hongqiao district and Heping district,analyze the common problems in different districts,and it is found that the full coverage audit of the budget execution of Nankai district has deficiencies in audit coverage and audit strength,which restricts the use of the audit results of the budget execution of the Nankai district to a certain extent and weakens the audit supervision.Finally,combined with the actual situation of the auditing agency,starting from the actual situation of Nankai,it is proposed to innovate the auditing agency,improve the big data framework,and improve the solution of the application of the audit results to make up for the defects and deficiencies,The ultimate goal is to solve the problem of performing full coverage audits in the budget of the N districts.And this thesis provides a certain reference and reference value for the grassroots audit institutions in other regions.