| As the supervision system of national governance,the audit of financial budget execution is an indispensable key link in national auditing,and promoting the full coverage of audit supervision is an inevitable requirement for adapting to the modernization of national governance.The implementation of full audit supervision has put forward new requirements for the current budget execution audit,but the relevant analysis and research focus on the theoretical level and are not closely integrated with the full audit supervision coverage,and less attention is paid to the practice of budget execution audit under the perspective of full audit supervision,which resulted in some of the research conclusions not being effectively applied to practice.In the context of the full coverage of audit supervision,summarizing the literature involved in the audit of the implementation of the financial budget,the meaning of full coverage of audit supervision is explained,the theory of public finance,national governance,and entrusted agency theory are expounded in depth.In this way,the theoretical foundation of the whole text is laid.Based on the framework diagram of the financial budget execution audit from the perspective of "full coverage",we can find out the optimization of financial budget execution audit,conduct in-depth research on cases,and pay attention to the combination of theory and practice.By constructing a framework diagram of financial budget execution audit from the perspective of "full coverage",starting from the "whole process" of the financial budget execution audit,comprehensively analyze the audit work of the budget preparation subject and the budget execution subject,deriving the optimization phase of the audit of the financial budget execution.Based on the above framework,from the three aspects of audit object,audit content and audit time process,further elaborate on the supervision and full coverage of the financial budget execution audit,sort out the changes in the audit of the financial budget execution under the background of full coverage of audit supervision.On the framework,through the study of the 2020 annual financial budget implementation audit of L District,C City as a specific case,it was found that there were the following problems:(1)the units selected for audit every year were relatively concentrated,the proportion of on-site audit units was too small,and the audit objects were not comprehensive enough;(2)the performance of budget funds was neglected,and the audit content was not perfect enough;(3)only paid attention to post-audit,and did not combine pre-audit,in-process monitoring,and post-event inspection.In view of the problems reflected in the budget execution audit in Area L,further analysis found that the causes of these problems are as follows: the coverage of audit objects is constrained by audit resources and audit project management methods,the lack of budget performance evaluation indicators,the lack of budget preparation audit subjects and the audit supervision and disclosure mechanism are not sound enough.For the cause of the problem,suggestions for improving the financial budget execution audit system are proposed,including:(1)accelerating the "two overall planning" work centered on the budget execution audit;(2)building a scientific financial budget implementation performance evaluation standard and system;(3)conducting a pre-review in the financial budget preparation link;(4)strengthening the "post-audit" of financial budget implementation;(5)strengthening the application of big data thinking and technology in budget execution audit to improve the efficiency of the audit.It hopes that through the elaboration and analysis of this article,which will achieve in-depth,focused and step-by-step in full coverage of budget execution audit supervision,and provide a certain reference for the development direction of the future budget execution audit. |
