Budget Execution Audit Research In Our Country

According to "Constitution" and "Audit Law", the government budget execution audit is the basic duty of audit institutions at all levels, the long history of audit services as well as the eternal theme of national audit. From the first government budget execution audit report published, more and more public attention is paid to its annual report which is necessary for the public to read. Government as the trustee of public resources, it should be supervised for the use of public resources; For protecting the rights of its own, citizens have the willingness to supervise the use of public resources; Government budget is an effective tool for national governance, while government budget execution audit plays the immune system role in ensuring the smooth running of our country; With public paying more and more attention in transparent, responsibility, quality, efficiency, the government budget execution is undergoing new tests. Therefore, In examining the government budget execution audit, this paper establishes the theoretical basis of the following:the study of the theoretical basis of public accountability theory, theory of democracy and the rule of law, the theory of immune system, the new public management theory.On the basis of these four theories, the paper excavates and analyzes the 2010-2014 budget execution audit report of National Audit Office and the 2012-2014 budget execution audit report of Beijing Audit Office budget. From the two dimensions of the central level and the local level, the paper divides the audit announcement of illegal funds into four major categories and 19 subcategories, counts the number of amount and occurrences, the performance and rectification etc. are also concerned. basing on all information, the paper analyzes the current situation and the main existing problems of the budget execution. Finally, the paper proposes a series of measures and recommendations, including expanding the proportion of audit funds accounted for budget funds, letting audit into the normalization using continuous auditing, accelerating the construction of the iron audit team, implement the final accounts of auditing and adjusting the budget in the same time, setting reasonable indicators regulating budget execution, focusing on the idea of using performance audit, Strengthening the construction of transparency in budget execution audit, enhancing the quality of corrective disclosures, establishing the corresponding corrective database.