Study On Performance Audit Of Fiscal Budget In China

With the Constant depth of reform and economic construction, the quality of economic performance and resource utilization efficiency is particularly important. In recent years, the trend of China's fiscal revenue and expenditure budget scale has been increasing. However, China's current financial management prominent contradictions reflect deficit; Budgeting method behind, the scope of expenditure can not meet the requirements of institutional transition, "offside" and "absence" conspicuous contradictions; capital expenditure chain is too long and lack of supervision of funds, inefficient use of funds and the serious waste and other issues and so on. Therefore, strengthening of budgetary expenditure management and supervision and improving financial budget expenditure efficiency of the use of funds become very important. The state financial audit functions precisely reflects in: promoting financial system reform and perfect, for the development of the socialist market economy has laid foundation system; supervise and promote the state's fiscal policy is implemented, that is to supervise and promote the state's fiscal budget for the effective implementation of the budget to improve the efficiency in the use of funds. For the contradiction of fiscal budget funds and social demand, and public's public funds on the budgetary benefits concern, financial audit will gradually include the effectiveness of budgetary funds into of their work. Therefore, studying how to carry out budget funds performance audit is necessary.Anything has their living conditions, budgetary funds performance audit is no exception. The audit papers from the environmental point of a market economy country sum up the common features :public finances, public administration and the rule of law in the management of environmental conditions, by analyzing the current situation find that our country has basically come to the above conditions, However, because China's economic development level is still in the primary stage of socialism, there are also a number of budgetary funds comprehensive performance audit conducted in the constraints, such as the theoretical study from the practice, the lack of standardized management of the budget, performance evaluation system audit and the lack of performance audit need to improve the quality of personnel, and other practical issues.After the analysis carried out in the budget performance audit of funds necessary and feasible, how to do it become a major problem. Therefore, in the third part I will discuss the budget funds performance audit around objectives, assumptions, content, standards and reporting theoretical issues in general. Given the budgetary funds are related to the broad scope of its performance audit conducted research must implement "a comprehensive audit, focused, "and so in the fourth part I choose public investment program performance audit in-depth discussions, because: First, public investment is the important factors to promote economic and social development, making the limited budget funds Scientific and reasonable distribution to meet the various needs of the public, so as to achieve the greatest social benefits and This is a the core issues of capital expenditure budget, as well as all levels of government to perform its public responsibilities as a major content; second, studying projects of public investment performance audit is very importance for studying how to conduct performance audit of special funds and even the entire budget performance audit. Finally, In the above basis of research results and In view of the current constraints, I give the corresponding countermeasures and suggestions.