| Audit is one of the important means for the country to promote the modernization of its governance system and plays a crucial role in improving the supervision system of the Party and the state.Audit institutions at all levels adhere to the unified leadership of the Party,fulfill their sacred responsibilities in accordance with the law,and play an indispensable role in ensuring people’s livelihoods and promoting financial and economic order stability economically.Politically,they also provide strong support and promotion for the construction of Party conduct and clean governance.In the audit plan arrangement of local governments,budget execution audit plays an important role every year in the plan.The main purpose of conducting budget execution audits is to ensure the authenticity and legality of the use of financial funds,while making the use of funds more efficient,so as to better serve local government budget decision-making and make budget execution more reasonable and scientific.The newly revised version of the "Audit Law" will be officially implemented in 2022,which puts forward new requirements for budget execution audit work.This article first reviews the relevant literature on budget execution auditing.During the reading process,the newly revised Audit Law is compared with previous versions,and it is found that the state has clear requirements for performance in budget execution auditing.Therefore,this article takes performance as a part of the research content.Next,when selecting the research object,the audit bureau of X County,the internship unit,was selected as the research object to understand it from different perspectives such as the formulation of audit plans,specific audit processes,and audit methods used.The actual situation faced by X County in work was combined with audit theory.The study found that X County has problems such as insufficient audit human resources,insufficient attention to performance during the audit process,and insufficient use of audit information technology.Next,analyze the causes of the problems and propose targeted suggestions and countermeasures,such as integrating audit human resources,improving performance evaluation systems,and improving the level of audit informatization.Based on the above analysis,the following conclusions are ultimately drawn in this article:(1)There is an unreasonable staffing situation in the budget execution audit of X County,which can be optimized by adjusting the professional and age matching of the audit team members;(2)The audit agency of X County did not attach sufficient importance to the performance audit of budget execution audit,and should change the audit mindset of auditors in the past and shift the focus of work towards this aspect;(3)The Audit Bureau of X County has made limited use of information technology during the audit process,and should strengthen its investment in new technologies such as big data;(4)The regulatory effect of audit results on the next year’s budget issuance has not been fully utilized.The channels for publishing audit announcements should be expanded to deepen the transparency of audit work.At the same time,supervision of rectification actions should be strengthened to improve the utilization rate of audit results.The contribution of this article to the audit work of X County lies in identifying the problems and proposing targeted suggestions through the review of the budget execution audit process,which helps to improve audit efficiency.At the same time,combining the research direction with the newly revised content of the Audit Law can provide some help for the X County Audit Bureau to shift its work approach towards performance auditing in budget execution auditing. |
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