Research On Budget Execution Audit Of H Province Based On The Implementation Regulations Of The New Budget Law

Since the promulgation and implementation of the Budget Law in 1995,it has been revised and implemented for the first time in 2020.It puts forward stricter and more standardized requirements for budget management and implementation,so as to meet the requirements of China’s current rapid economic development,and the budget implementation audit also needs to be adjusted accordingly.The successive revisions of the Budget Law and the Implementing Regulations reflect the increasing emphasis on budget management in China,and also mark the gradual improvement of the legal system of the budget law in China.The Budget Law and the Regulations for the Implementation of Budget Law,as the reference basis for all audit institutions to implement departmental budget execution audit,can better implement and standardize departmental budget execution audit to a certain extent,and further improve China’s financial management system.Department budget execution audit is a routine basic work to supervise budget execution,and it is an important link for government departments to carry out budget management.It plays an indispensable role in improving the scientific and normative level of department budget management and giving full play to the immune system function of audit in national governance.Based on the five-year announcement of provincial budget execution audit results from2016 to 2020 published by the audit offices of various provinces and cities and the people’s government network,this thesis uses statistical analysis to sort out the announcement of provincial budget execution audit results issued by 31 provinces and cities across the country,and explores the implementation situation and existing problems of provincial budget execution audit in 31 provinces and cities across the country from four aspects according to the disclosed contents.Then,taking the provincial budget execution audit of H province from2016 to 2020 as an example,this thesis analyzes the implementation of the provincial budget execution audit of H province in recent five years,summarizes the existing problems and analyzes their causes,compares the development status of the provincial budget execution audit of Zhejiang province,and adopts the experience summary method to summarize the better experiences and practices.Finally,the thesis puts forward universal improvement countermeasures and suggestions on the shortcomings of the current departmental budget execution audit and how to improve the actual budget execution work based on the implementation regulations of the new budget law.Under the background that the Budget Law and the Regulations for the Implementation of the Budget Law have been revised successively,and China’s financial budget management system is becoming more and more perfect,it is of great practical significance to deeply study the application practice of departmental budget execution audit,which can effectively promote the perfection of the budget legal system and help the country’s economy run smoothly.Summarizing a large number of literatures,we can see that at present,the theoretical research in the field of budget execution audit in China has achieved fruitful results,which can be used for reference by audit institutions in implementing the task of departmental budget execution audit.However,with the rapid development of society,the construction of the legal system of budget law has become more perfect,and the existing theoretical results can hardly meet the current requirements of departmental budget execution audit in China.Therefore,this thesis has significant reference significance for deepening the practical application of departmental budget execution audit.