Research On Budgetary Auditing Execution Audit

The ultimate goal of the national audit isn’t just inspection and supervision, but to discover issues of state funds’ budget and use, and to find the causes of the problems, recognizing the seriousness of the problems and make suggestions to solve them and improve the situation. So that we can improve the efficiency of using the state funds. Let the state funds play its due role in promoting the country’s economic development. Purpose of this paper is to reproduce the problems in the budget audit through the real case, identify the causes then make recommendations. Make recommendations to national auditing object about the normative use of state funds, and give some reference to otherThere are some main problems by studying the existing in the budget execution audit: There is no law to handle the problems in the trial unit, It mains the defects of the financial budget and audit law are reflected in our country. Because of the audit authority limited, a lot of problems not in-depth investigation.It reflecting the narrow scope of authority of the national audit of our country, and affects the validity of the audit work. The lack of human resources, is not only from the number of auditors but also the technical level of the auditors. The information technology do not match, resulting in low efficiency of audit; Emphasis on reviews, but contempt rectification is still exists. It is reflecting the lack of follow-up systems.The basic research conclusions and recommendations are for government agencies and auditing organs. Through the interaction of both government agencies, it will improving budget execution audit efficiency, and the efficiency of the use of state funds. First of all countries as a strong backing for the national audit should provide adequate support and specific practices: improve budget execution audit related laws and regulations, perfect coordination mechanism of the authority, to expand the scope of the power of national audit, to enhance the independence of audit. Secondly, for the audit authority should be focus on the problem of human resources, expansion of the audit staff, enhance audit personnel comprehensive quality, improving the audit method.In the course of the study, it has been founded that the current research of budget execution audit is not tight between the theory and practice. The innovation of this paper lies in the author personally involved in the fiscal budget implementation audit project, Summarized the problems in practice, the discussion will be combining theory and practice, put forward countermeasures and suggestions of the real problem.This paper hopes to help improve the study of budget execution auditing.