Research On The Budget Performance Audit Of Municipal Government In China

Since 1995 the implementation of the budget law,the country achieved a leap of development on fiscal incom e,with the total budget increased year by year,the budget expenditure gradually tilted to the livelihood of the people,people pay more attention to the government budget,corresponding to the audit work is concerned,the developm ent of the government budget performance audit has becom e the only way which m ust be passed.In the face of budget funds gradually increase,how efficient and rational use of the huge budget funds,become the country,the government and the people more and more concern.The municipal government is the starting point of our government,in a connecting position,the municipal government to contact with the masses,communicate and i mplement the higher level of governm ent decision-making on command,report to the work of the government,people and public opinion feedback,grassroots construction,so the study of our municipal government budget perform ance audit to strengthen China's municipal government budget audit work is to prom ote the service level of progress,an important way to improve the administrative functions of the municipal government,to improve the overall level of the budget perf ormance audit in China to improve China's budget system,improve the efficiency and ef fect of the use of high budget funds,thereby maintaining econom ic stability and social stability of concrete Important practical significance.This paper from the budget performance audit of the current status of municipal government department budget perform ance audit as the breakthrough point,the LA municipal government budget performance audit for the specific case,in the case described in detail the basic process and standardize the work of LA municipal government budget perfor mance audit,combined with L,the specific audit project implementation,starting from the actual the audit procedures,explore the disadvantages of the wor k of the m unicipal government budget performance audit,specifically in the budget performance audit system is not perfect,the budget supervision is not in place,the budget performance audit staff shortage and audit project planning is not scientific aspects,the reasons for th ese problems are Based on the detailed analysis,then part of the municipa l government before combining with the current situation on the issue will be extended to the country and according to the problem s put forward specific suggestions for improvement,to provide some reference to further improve the budget perform ance audit in China,I hope this research to perfect our m unicipal government budget perfor mance audit and prom ote the budget audit m anagement play a positive role.