Research On The Audit And Rectification Of Departmental Budget Execution Audit In District F

General Secretary Xi Jinping ’ s important instructions on the audit work in 2020 pointed out that the audit institutions should seriously implement the decision-making and deployment of the Party Central Committee,and work with due diligence and steadfastness according to law.Audit plays a key role in maintaining good social and economic order,effectively protecting and improving people ’ s livelihood,and promoting the construction of a clean government.Audit is an indispensable part of the national supervision system.In accordance with the unified leadership of the Party Central Committee,audit institutions should not only meet the requirements of the new era,but also firmly focus on the working situation of the Party and the country,establish their own positions,strengthen audit according to law,establish a sound system,and make important contributions to promote national modernization governance.In fact,in the process of deepening the audit work,the number of problems found by the audit office does not show a gradual decrease.The violation of discipline by the audited unit has not been fundamentally curbed,but repeated trial and repeated offenses,negative rectification and other phenomena,and this phenomenon is due to the implementation of the audit rectification work is not in place.Therefore,how to do audit rectification becomes an important research topic.The research is carried out according to the logical thinking of analyzing the status quo,analyzing the problems,finding out the reasons,and proposing countermeasures.Starting from the situation of the audit rectification of the budget implementation of the department of the audit institution in district F,this thesis analyzes the difficulties in the audit rectification of the budget implementation through the main practices and completion of the audit rectification of the budget implementation of the department in district F.The full text is divided into five parts,as follows :The first part is introduction.This section clarifies the research background,resear ch significance,research status,research ideas and methods,research innovation and sh ortcomings.The second part is the related concepts and theoretical basis.This part mainly introduces the concept and development process of department budget implementation audit rectification,and explores the theoretical basis of department budget implementation audit rectification.The third part introduces the present situation of F district department budget implementation audit rectification.This section takes the data on the implementation of audit rectification in departmental budget implementation from 2017 to 2020 as an example to introduce the actual situation of audit rectification and understand the basic initiatives,main practices and current effects of zone F in audit rectification.The fourth part analyzes the problems and causes of F district department budget implementation audit rectification.According to the current situation of the audit rectification of the department budget implementation in F district,this part identifies the important problems in the current audit rectification,such as the negative rectification of the audited units is more prominent,the lack of supervision and rectification by the audit institutions,the difficulty of the accountability of the main body of the rectification responsibility,the disposal of the audit transfer processing matters is not timely,and the depth of the audit problem verification is not enough.Thus,the deep-seated reasons are analyzed,such as the lack of awareness of audit rectification by the auditees,the emphasis on audit results by the audit institutions and the neglect of audit rectification,the imperfect accountability mechanism of audit rectification,the lack of systematic security support for audit rectification and the weak work force of grassroots audit.The fifth part puts forward the improvement measures of F district department budget audit rectification work.First,it is necessary to correct the wrong ideas in the audit rectification work.Second,it is necessary to strengthen the audit rectification responsibility of multiple co-governance subjects.Third,it is necessary to establish and improve the operation mechanism of the implementation of the audit rectification of departmental budget execution.Fourth,it is necessary to improve the institutional system of the audit rectification of departmental budget execution.Fifth,it is necessary to strengthen the professional guarantee of the audit rectification of departmental budget execution.To sum up,the study from the F district department budget implementation audit rectification implementation scope,operation mechanism,the current effect and other aspects of analysis,aiming at the existing problems and reasons in the current audit rectification purposefully put forward suggestions,to provide reference for the grass-roots audit institutions to enhance the audit rectification work,but also to F district audit institutions actual audit rectification work has certain guiding role.