Research On Problems Of Department Budget Implementation Audit

Carrying out the department budget implementation audit is an important mission given by the audit law to the auditing organs.Since 1995,it has become a basic and normal work of auditing organs every year.In recent years,the new administrative institutions accounting system,the new budget law has been promulgated,the information degree of government has been increasing,which put forward higher requirements for the department budget implementation audit.Under this background,it is necessary to study the current situation and existing problems of it,and then improve to play its budget supervision and management functions better.In theory,many research results have played a positive role in the perfection and development of the department budget implementation audit,but some views are no longer applicable,and the existing research stays at the level of theoretical analysis,not contact with the practical work well.In practice,after more than 20 years of exploration and development,the department budget implementation audit has achieved fruitful results,but there are still some problems.Therefore,this article bases on the practical work to take a latest project that the writer participated in for example.Through analyzing the existing problems and putting forward corresponding measures and suggestions,the writer wants to make up for the shortcomings of current theories and improve the department budget implementation audit.This paper begins with the background and significance.After summarizing the related literature at home and abroad,the paper introduces the theoretical basis.Secondly,through reviewing the audit results of K city,the current situation of the department budget implementation audit is analyzed and summarized.Thirdly,on the basis of introducing the project of N City K department,the paper finds the problems of limited coverage,lack of budgeting audit and evaluation of project expenditure,audit independence risk in it.Finally,in order to solve these problems,the paper suggests using the large data analysis technology,carrying out the budget preparation audit and enhancing the independence of the audit.Also,the writer constructs a set of process-based,result-oriented expenditure performance evaluation index system.