The Study Of Problems And Countermeasures Of Fiscal Budget Implementation Audit In Our Country

The audit of budget execution is the audit supervision of the financial department,which is responsible for the authenticity,legality and efficiency of the financial department's budget implementation and other financial revenues and expenditures.It is an important duty of the audit law,which is the legal duty of audit institutions,With the characteristics of high level of decision-making,strong policy,involving a wide range of professional and other characteristics,the audit conclusion is an important reference for government decision-making and financial reform,and by the community's attention.At present,China's economic development has entered a new normal,the reform of the financial system to further promote the implementation of the budget for the audit to bring new challenges.Therefore,strengthening budget execution audit theory,reveals the existing problems and deficiencies in the current audit,combined with the audit practice of countermeasures,has important significance for improving the national auditing theory and practice.Based on the financial budget implementation audit related concepts and domestic scholars to sort out the financial budget implementation audit on the relevant research results,China's financial budget implementation audit development status is described by the author of industry information,and combined with the practice of China's fiscal budget execution and audit existing problems and shortcomings.Secondly,take the "hierarchical synchronization and vertical linkage" approach to carry out a unified city and county budget implementation audit exploration experience to analyze the audit bureau of Chongqing City,to improve China's financial budget implementation audit countermeasures.This paper puts forward the following suggestions to improve China's financial budget audit: First,improve the audit system reform,improve the audit independence;second,unified audit standard,focus on the innovation of audit theory;third,innovation of auditing organization and management,construction of financial audit pattern;fourth,enhancing the overall macro consciousness,promote the improvement of governance;fifth,innovation of auditing technology,to enhance the implementation of audit results;sixth.To establish and perfect the basic system,improve the utilization rate of the audit results.