| With the continuous updating and promulgation of the government’s financial accounting system and the implementation of the new budget law in recent years,the national and local audit institutions at all levels have been committed to improving the efficiency of budget implementation audit in order to achieve the audit "physical examination" function of "curing the disease and preventing the disease" and promote the improvement of the quality and efficiency of financial funds.At the same time,with the continuous economic development and policy adjustment,the focus and form of budget implementation audit have also developed to adapt to the changes of the times.This paper takes the case study of the full coverage of the budget implementation audit of the first level departments in Xining City in 2020 as the entry point,and takes improving the budget implementation audit of the municipal departments as the theme.In view of the current situation of the full coverage of the budget implementation audit of the departments in Xining City,first of all,it collects and sorts out the relevant domestic and foreign literature and comments,and clarifies the basic concepts of department budget,national audit,full coverage of audit,department budget implementation audit,big data audit,etc.Secondly,under the guidance of the theory of accountability,the theory of collaborative governance,the theory of immune system and other relevant theories,through the description of the budget implementation audit process of the first level government departments in Xining City,from the four aspects of audit depth,breadth,methods and results,it is proposed that the full coverage of the budget implementation audit of Xining City departments has weak auditors,limited audit scope,insufficient attention to budget performance audit Then analyze and summarize the reasons for the above problems,including the backward internal audit management mode,weak audit foundation,imperfect budget performance audit mechanism,and imperfect department budget implementation audit supervision mechanism.Finally,in view of the problems existing in the process of budget implementation audit in Xining City,the paper puts forward countermeasures and suggestions such as strengthening the construction of audit team,promoting the full coverage of budget implementation audit with big data audit,improving the budget performance audit mechanism,and strengthening the application of audit results.The research results on the full coverage of departmental budget implementation audit and countermeasures not only play a positive role in improving and perfecting the departmental budget implementation audit,but also are closely related to the local economic situation and talent situation.The existing research has weak adaptability to the full coverage of budget implementation audit in northwest China.Therefore,the research results of this paper have important reference value for improving the quality of budget implementation audit work of other cities in the northwest region. |
