Performance Audit Of Department Budget Implementation Research

According to the "constitution" and "audit law" regulation, department budget implementation audit is the basic responsibility of audit institutions, is the eternal theme of the national audit. Accurately grasp the central decision-making to deploy focus, around the focus and direction of the various reform measures to carry out the department budget implementation of the performance audit is to realize the deepen fiscal and administrative management system of the key areas and crucial links, such as reform and perfect the public finance and the important means to implement the government budget system. Since "issued audit commission audit work plan from2008to2012" has promulgated, formally proposed to comprehensively promote the performance audit of government departments, from three aspects of economy, efficiency and effectiveness, and to evaluate the government use of funds, improve efficiency in the use of funds for government departments, the optimization of public resource allocation and utilization efficiency, and enhance the state organs performance management ability, improve the use of funds the government’s sense of responsibility, establish and improve the responsibility system and accountability mechanisms. Since2012, department performance audit was formally incorporated into the annual audit project, China’s audit work formally transferred to the equal emphasis on fiscal revenue and expenditure and benefit auditing, performance auditing will be fully carried out. Research and practice shows that, the department budget execution performance audit is helpful to deepen government fiscal and administrative system, promote the improvement of key processes, improve the working efficiency of the government in promoting, benefit.This article starts from the concept, defining the category of government performance audit, then make research of foreign government performance audit, comparative analysis of the domestic situation, found out the problems, puts forward the target oriented budget execution performance audit mode.The last part of this article is a practice case executed by A audit organs in city A, in target oriented department budget implementation performance audit mode, and some suggestions for improvement.