Research On The Departmental Budget Performance Auditing

According to the authority conferred by "The PRC constitution" and " Audit Law ofThe PRC", departmental budget performance auditing is the audit office’s basicaccountability. It’s the eternal theme of government audit. Focusing on the decisions of thecentral and direction of the reform measures, implementing the departmental budgetperformance auditing which is the main means of improving financial, administrationmanagement system in key areas and key links, is also the realization of promoting theimprovement of the public finance and government budget system. By timely revealingimplementation effect of the financial budget policy, the situation of budget managementand reflecting administrative omission phenomenon, wrong administrative means, auditinstitutions dig deep into effects of structural, institutional contradiction in long-termeconomic developing continuously and healthily. It has great significance to theestablishment and perfection of modern public financial system.Firstly this paper introduced the developing process of the departmental budget system andmade a brief introduction to the concepts and characteristics of departmental budget performanceauditing. It summarized several government performance auditing patterns, achievements thedepartmental budget performance auditing has made and problems it has to overcome. Secondly,on the basis of above analysis results, the author pointed out that the operation process of thedepartmental budget performance auditing from audit planning stage, implementation phase, auditreporting and rectification stage. It specifically includes the operation process of audit objective,audit object, audit content, audit methods and audit techniques.Based on the former theory, the author analyzed the department budget performanceauditing case carried out by W auditing bureau. The present situation of the departmentbudget performance auditing in W auditing bureau is the typical of the whole. The paperelaborated W auditing bureau’s operation process of the department budget performanceauditing in detail and introduced its enforcement of the department budget performanceauditing in W auditing bureau by means of a comparative analysis on two projects. Afterthe dissertation of this paper, wish it can offer a reference to other departmental budgetperformance auditing researches.