Study Of Finance Budget Preparation Auditing

Finance is implement for government administration,and prominently expresses the political,economic and social policies.Budget management is the core of the government's financial activities.The government allots public resources mainly through the preparation and budgetary implementation.They are closely linked and affect each other.Budgetary implementation should be in accordance with the budgetary preparation,and it will affect the preparation in the next cycle.Budgetary preparation,as the jumping-off point for budget management,is directly related to smoothly achieving the full-year financial targets,which also affects the normal exertion of the financial functions.And developing the audit of budgeting is an effective guarantee of budget management.Learning from the year's Budget and Final Accounts,there are not only big gaps between the budget and the results of implementation,but also many problems "repeatedly examine repeatedly recurring.The problem of soft budget constraint is obvious day by day,and the contradiction between finance and the relevant departments are also increasingly prominent.That mainly due to the non-standard financial budgeting and lack of effective auditing and supervision. This article holds that carrying out the audit of budgetary preparation is an important approach to solve these problems,and that can bring the auditing and supervision forward.There are some problems exist in our state's budgetary preparation auditing,such as auditing object being fuzzy, process being formalization,the main powers and responsibilities not clear and poor professional competence.So the budgetary preparation auditing has been a mere formality,and weakened the supervisory role of the budget.This article analyses the legal system of budget,the main body of budgetary preparation, procedural arrangements in depth.Then it draws on the experience of foreign budgeting model, bring forward a few fundamental countermeasures and concrete measure on how to carry out auditing of budgetary preparation.So that,the finance budgetary draft will be more scientific, more rational and more normative,the seriousness and authority of budget will be strengthened. And financial management and use of funds will play an even greater effectiveness.