A Study On The Audit Of Fiscal Budget Execution

Fiscal budget execution audit is a statutory audit matter of audit institutions at all levels,and is the eternal theme of government audit.By exposing and discovering the outstanding problems existing in the financial management system and the operation of the financial system,the budget execution audit can help improve the public financial system and promote budget management.It is of great significance to reform the system,ensure the implementation of the national macro-control policies,prevent potential financial risks,and improve the level of financial performance.Based on the actual audit work,this paper conducts an in-depth study on the audit case of H County’s 2020 fiscal budget execution by using a combination of literature research and case analysis.It is found that the main problems are: limited by various reasons,audit The coverage is not broad enough,and the scope of audit is limited;the audit strength is not strong enough,and the budget performance is not deeply concerned,and some problems may not be thoroughly investigated;the audit quality is not high enough,the audit efficiency is low,and the audit thinking needs to be updated;the audit results are not fully utilized,Some audited units have insufficient understanding of audit rectification work,and some audit problems have a high repetition rate.Through exploration,it can be found that there are both internal and external reasons for the appeal problem.Internally,audit resources are relatively insufficient and audit independence needs to be further improved;externally,audit guidance on budget execution is relatively insufficient,and the external audit supervision environment still needs to be improved.promote.On the basis of consulting relevant materials,consulting financial and audit-related leading cadres,business backbones,experts and scholars,etc.,through systematic research,the author summarizes the following suggestions for improving the implementation of financial budget audits: First,scientifically plan audit projects,expand The scope of auditing will effectively improve the audit coverage;the second is to comprehensively strengthen the budget performance management,highlight the key points of the audit,and explore the depth and breadth of the audit;the third is to innovate the auditing thinking,implement the new development concept,effectively strengthen the construction of the audit cadre team,and promote the informatization of big data The fourth is to improve the joint guarantee mechanism and accountability mechanism for audit rectification to ensure that audit rectification is effective.The author conducts an in-depth study of the current grassroots government budget execution audits through actual audit cases,and gives rich discussions from the perspectives of problems,reasons,and suggestions,and discusses the implementation of research-based audits,effectively performing audit supervision duties,improving the quality of local financial budget execution audits,and promoting The safe and healthy development of local economy has certain reference and reference significance.