Local Budget Implementation Audit Research Based On Performance Prism Model

Since 2000,the central department budget pilot,the local financial departments at all levels to learn the central,concerned about the budget preparation,budget implementation process,and constantly deepen the reform of departmental budget management.The development of department budget,budget management of norms,improve the use of project funds,improve the efficiency and effectiveness of budget implementation,making the implementation of further improve the government's budget,prevent and reduce corruption.Therefore,the budget management has been recognized by the government and the masses,local financial departments to take measures to promote the progress of departmental budget management.As an indispensable part of China's financial management system,the supervision and control of budget execution has always been the focus of government work.2015,the new budget law was officially put into use.The new budget law puts forward new requirements for the implementation of the budget of our country.The new budget law defines the scope and content of the local budget,and puts forward new challenges to the local department budget execution audit.The local department budget implementation audit refers to the audit of the local department budget implementation and other financial revenue and expenditure of the real,legal and benefit.How to further enhance the level of local government budget execution on the basis of the existing local extension department budget implementation audit coverage,to further improve the audit methods,improve budget execution audit status and influence,become solve stage audit of local authorities to question.In this paper,the use of literature research,access to audit related information,from the current situation,prospects and research methods are summarized in the study of the implementation of departmental budget.Combined with the theory of public accountability and public management theory,this paper explores the theoretical basis of the implementation of departmental budget.Through the online open for eight years in Nanjing,Hefei,Guiyang three audit announcement collected,and summarized,through the analysis of recent years,the development of local audit institutions in the audit scope,audit publicity and audit methods,pointed out that the current local government budget execution audit in the audit,the audit team building the objective environment,audit evaluation method and audit rectification are lack offeedback.According to the audit evaluation method is not comprehensive local government budget execution,the performance prism model is revised on the basis of the five dimensions of performance prism model were set up corresponding indicators for evaluation of budget execution audit department.This paper adopts the method of case study,combined with the M department budget implementation audit,using the performance prism model,combining the performance prism model found in the audit application effects and problems should be pointed out that according to the Department's own situation,in the audit implementation,application of continuous improvement performance edge column model.Finally,through research and analysis,we should strengthen the construction of the audit team,pay more attention to the interests of the demands of the people,improve the auditing department budget implementation,reasonable selection of audit methods,strengthen the audit rectification of countermeasures for perfecting the budget execution of local authorities.