Departmental Budget Execution Audit System

Financial Audit is the subject of the national audit department budget execution audit is an important part of the financial audit. After practice and exploration of the past ten years, the budget implementation audit has become an important system of supervision and management of the budget, in the enforcement of financial discipline,maintain the country’s financial order and promoting sound budgetary management has played an important role. Strengthen the department budget execution audit is an important duty of the Constitution and the Audit Act gives the audit authorities. In recent years, audit institutions at all levels in the department budget execution audit, a lot of work, played an important role, accumulated a lot of experience. In the central department budget implementation audit, the auditor actively explore, learn from advanced foreign experience, while focusing on Chinese characteristics, to explore the road sector budget with Chinese characteristics to perform the audit, to promote the continuous regulatory authorities for the budget management, and promote the continue to reform and improve the financial management system and institutions.Purpose of this paper is reproduced by a real case department budget execution audit the existing problems, analyze the causes and find solutions to this problem, in order to better promote the department budget management reform going forward.This paper is divided into five parts: The first part describes the research backs,significance, content and method of the paper, pointed out the ideas, innovations and shortcomings of the article, an overview of the literature review at home and abroad;the second part describes the department theories and concepts related to budget implementation audit, briefly introduced the national audit, departmental budgets and the implementation of concepts and specific audit department budget introduced the accountability theory, agency theory and the theory of the immune system; the third part describes the department budget execution audit the fourth case is a department budget execution audit analysis;. the current situation and processes I personallyparticipate in the project as an example, it is the focus of the full text of the chapter.The basic unit of the S, S units for the process of budget implementation audit department, and the author of Reflections department budget execution audit in the audit process. The fifth major problem for the implementation of the targeted sector budget put forward relevant policy recommendations.