A Study Of Budget Execution Audit From The Perspective Of Full Audit Coverage

The audit of budget execution is an important duty entrusted to the auditing authorities by the Constitutional Law and the auditing law,which is the eternal theme of the national audit work.The general idea of the audit work in the current and future periods is to realize the full coverage of the audit supervision on the performance of economic responsibility for public funds,state-owned assets,state-owned resources and leading cadres.To promote the implementation of the budget audit full coverage work to better carry out.It is found that there are not enough coverage in the current budget execution audit coverage,and the audit project is not scientific,the audit organization is unreasonable,and the level of auditing information is not high.The reasons for the above problems are not only the restriction from the institutional mechanism,but also the limited audit resources,such as the auditing problem rectification mechanism,the performance auditing mechanism and the economic responsibility accountability mechanism,the lack of audit power,the lack of the compound audit talent,the limited social auditing utility,the poor connection of the organization arrangement of the audit project,the failure of the digital audit to play full play,and so on.Aiming at the deficiency of the full coverage of budget execution audit,this paper puts forward the following suggestions from three aspects: perfecting audit system guarantee,integrating audit resources as a whole,innovating audit technology and methods.The first is to improve the mechanism of audit rectification and reform,improve the performance audit supervision mechanism,and strengthen the accountability mechanism of economic responsibility;Second,optimize the audit organization mode,arrange the audit project as a whole,pay attention to the internal potential of the audit institution,make effective use of the internal audit,standardize the use of the social audit force;Third,improve big data audit method,innovative use of sampling audit.The full coverage of budget execution audit is an inevitable requirement for the development of economic and social transformation in China and an important guarantee for giving full play to the "immune system" of the national audit.It is hoped that through the elaboration and analysis of this article,there will be depth and emphasis on the realization.Step-by-step,effective budget execution audit full coverage has served as a building block.