Research On Budget Implementation Audit Transformation In Context Of Full-coverage Audit

The Fourth Plenary Session of the Eighteenth Central Committee put forward the concept of the full-coverage audit,and then the State Council promulgated the Opinions on Implementing Full-coverage Auditing.The opinions include the objectives and the requirements of implementing full-coverage audit,full-coverage audit of public funds,full-coverage audit of state-owned assets,full-coverage audit of state-owned resources,full-coverage audit of the implementation of economic responsibility of leading cadres,integrating audit resource,innovating audit technology and so on.The newly revised "Budget Law",formally implemented on January 1,2015,the focus of the contents revised and added,including to modify and improve the financial system reform,budget management and make it known to the public,transparency and other issues.The implementation of the new budget law,the advancement of the fiscal system reform,and the public's expectations for strengthening audit oversight have put forward new demands on government auditing.At present,against the background of implementation and promotion of the full-coverage audit,the budget implementation audit is in an important period of development,need to make the necessary complement and improve in all aspects.How to adapt to the audit environment,how to innovate and improve the budget implementation audit transformation,become a topic of concern.Based on combing the relevant literatures at home and abroad,this paper try to analyzes the driving force of the budget implementation audit transformation from two aspects: internal and external,puts forward the path of budget implementation audit transformation,and selects the real case based on the budget implementation audit of H city,bring up the proposed policy recommendations about the budget implementation audit transformation,achieve the full integration of theory and practice.Through the in-depth analysis of the theory and the case,the author thinks about how to realize the transformation of the budget execution audit in the background of the full-coverage audit,and proposes to improve the audit technical method,improve the audit laws and regulations,strengthen the audit team construction,promote performance audit and improve the audit results of the open system,to promote the full-coverage audit,to achieve the budget implementation audit transformation.