A Study On The Effect Of Auditing Supervision In The Implementation Of The Budget Of Administrative Institutions

Audit of budget implementation is a basic function of audit institutions,and it is a mandatory item for annual review by law.It has played an irreplaceable role in serving economic development,improving people’s livelihood,promoting law-based administration,maintaining financial and economic order,and promoting management reform.However,with the further deepening of reform and opening up,and the continuous development of social economy,there are still some problems and deficiencies in the audit work of grassroots budget implementation in how to accurately implement the new development concept and comprehensively improve the efficiency of supervision.This thesis will outline the importance of improving the audit efficiency of budget implementation,and propose ways to improve the audit efficiency of budget implementation,so that it can better provide security for the development of social economy.This thesis analyzes the budget execution audit work of A County audit institutions,relying on the principal-agent theory,government fiduciary responsibility theory,immune system theory and other theoretical bases,this thesis uses the principal-agent theory,government fiduciary responsibility theory and immune system theory,etc.We investigated the audit of the implementation of the financial budget by the grass-roots audit institution of A County in 2019-2021,and found that although the audit of the implementation of the financial budget of A county played an important role in maintaining the local economic order and ensuring the stable development of the local area,there was still a situation of low audit efficiency.The specific performance is in four aspects:repeated problems of audit investigation and punishment,difficult qualitative audit problems,audit rectification work is not in place and audit report quality is not high.Through the analysis of A county budget implementation of the low audit performance of the four performance,in-depth analysis of the root causes of low audit performance,obtained the following four reasons,one is the audit method and audit means backward,second is the lack of grass-roots professional auditors ability,third is the audit related laws are not perfect,fourth is the audit results of punishment is not enough.In view of the causes of the problems found,this thesis puts forward the following four suggestions to improve the audit efficiency of the implementation of the county budget:first,improve the level of audit informatization;second,improve the professional quality of grass-roots auditors;third,strengthen the open mechanism of audit supervision;fourth,pay attention to the application of audit results and strengthen the audit rectification.This thesis discusses the effectiveness of the county-level budget execution audit,which is crucial to the healthy development of China’s economy.Through the investigation of domestic and foreign scientific research and audit practice,this study provides a comprehensive analysis of the status quo of county budget implementation audit,combined with the results of previous research and the author’s grassroots audit practice,put forward feasible countermeasures,in order to better improve the efficiency of county budget implementation audit work.