Research On Budget Management From The Perspective Of Auditing

"Everything is prepared in advance,and if it is not foreseen,it is abandoned." As a control method,budget management is used to plan and allocate public financial funds.The budget management reform is an important part of the government’s financial reform in our country,and it plays a key role in improving the efficiency of allocation and use of financial resources,as well as the quality and effectiveness of public services.State audit is an important part of the political system,it is not only an economic guardian,but also an economic doctor.Relying on its legal status to fully intervene in national governance and economic operation,it can cut into all aspects of budget management and pay comprehensive attention to the authenticity,legality and efficiency of the use of the entire financial funds.As my country’s economic development has entered a new normal,budget management reform is also facing new situations and new problems.Budget auditing is conducted to determine whether the budget preparation of government departments is scientific and compliant,whether the budget execution conforms to the amount and direction of use approved by the National People’s Congress at the beginning of the year,and whether the budget is adjusted.Whether matters and procedures are compliant,and whether the use of financial funds is standardized and scientifically supervised,so as to find problems in various links such as revenue and expenditure management,preparation and implementation,internal control,and performance management of financial budgets.The non-compliance of financial budget management is not perfect,which is not conducive to the effective use of financial funds.Strengthening budget management,deeply understanding the importance of budget management,and improving and perfecting the budget management system are the urgent needs of strict financial discipline,improving the performance of financial funds,and promoting administrative cost savings under the new situation.Therefore,how to proceed from the actual situation of our country and in accordance with the relevant legal requirements,to take appropriate measures,strengthen the budget management,effectively break through the difficulties in development,and use the limited financial funds on the cutting edge is an urgent and important task,which has great theoretical significance.and realistic meaning.For this reason,this paper takes the budget management situation of x District in Nanchang City as the research object,understands the basic financial budget implementation of the district through audit investigation,analyzes the problems existing in the budget management in this district from the perspective of audit,and analyzes from the perspective of revenue and expenditure management,The formulation and execution,internal control,performance management and other aspects are explained.Taking the problems found in the audit as the starting point,combined with the causes of the problems,and on the basis of drawing on the advanced budget management experience at home and abroad,it explores the direction of budget management reform in the later period.This article is divided into five parts,the main contents are as follows:The first part is the introduction.This paper briefly introduces the background,ideas and methods of the study,and expounds the importance and necessity of studying budget management from the perspective of auditing.The second part is the development process of the budget system and the significance of the budget audit.It mainly introduces the characteristics of the four development stages of my country’s budget system and the significance and content of budget auditing,providing necessary theoretical support for exploring the reform of fiscal budget management from the perspective of auditing.The third part is the problem and reason analysis.This paper briefly introduces the revenue and expenditure of fiscal budget management in x District of Nanchang City,analyzes the weak links of budget management from the perspective of auditing,combined with relevant data and audit investigation,and expounds the budget revenue and expenditure,budget preparation,Problems in performance management,internal control,etc.,and analyze the reasons for the problems.The fourth part is the reference of domestic practice and international experience.It focuses on the budget management experience of the United States,Germany,and the United Kingdom,and the innovative experience of Beijing,Shanghai,Wenling and in participatory budgeting,open budgeting,and whole-process performance budgeting management.The fifth part is the discussion of the research conclusion and reform direction.Aiming at the problems found in the financial budget audit,the author puts forward four improvement measures based on the good experience and practice at home and abroad,in order to improve the financial budget management.First,improve the scientific and refined level of budget preparation by refining the content of preparation,implementing the standard cycle budget system,and implementing zero-based budgeting;second,strict budget implementation,strengthen rigid budget constraints,do a good job of "opening sources and reducing expenditure",and strengthen financial revenue and expenditure management;third,implement budget integration,promote open and transparent budget management,and establish party coordination The linkage mode,constantly improve internal control,strengthen budget supervision and management.fourth,taking performance results as the guide,positioning performance management evaluation,and comprehensively implementing performance management,to improve the quality and efficiency of financial funds.