Analysis And Suggestions On Audit Problems In Local Budget Implementation

In this period the 12 th Five Year Plan has been completed successfully and the13 th Five Year Plan beginning, China’s economic and social development change into the new normal, the function of government should be adjusted accordingly. As the important tool of national governance, the role of national audit has drawn more and more attention.Budget execution audit is the foundation of national audit system, it is a legal form of supervision over the power of public finance. In our country the history of Budget execution audit has been 20 years, it is needed to get all aspects attention to research the subject of the budget execution audit theory, analyses the problems existing in the budget execution, perfecting the system of budget execution audit.By previous studies, we found that the research on budget execution audit in our country is very microscopically, and was based on the favor from the audit angle. And there is not a standard rules to guide the local auditing bodies at various levels to carry out budget execution audit work.The innovation point of this essay is to research and the author’s basic audit of budget implementation audit working experience, the combination of the local fiscal budget and local audit institutions throughout the research process, the instance of the analysis of the problems existing in the audit summary as and possible Suggestions is given. At the same time, in view of the problems encountered in the practice, to combine theory with practice to discuss, this paper summarizes and, and targeted countermeasures and Suggestions are put forward.This paper will be divided into seven parts:The first chapter is the introduction section; The second chapter is the budget implementation audit related concepts and theoretical basis part; The third chapter is a summary of budget implementation audit part; The fourth chapter is the Beijing district as an example of budget implementation audit case analysis part; The fifth chapter is on the budget implementation audit problems and cause analysis; The sixth chapter is some countermeasures of budget implementation audit problems; The seventh chapter is the conclusion part.