Research On Implementation Audit Of Local Fiscal Budget

Financial auditing is the eternal theme of national auditing.The auditing of budget implementation is a routine audit item to be performed annually by the national auditing department.It has played an irreplaceable positive effect in promoting the rational use of fiscal funds and in achieving the healthy development of the country's economy and society.In particular,since the implementation of the new “Budget Law” in 2014,budget refinement and budget supervision have become more specific and stringent.During the 2018 NPC and CPPCC,the State Council submitted the Reform Plan of Institutional,optimize the auditing department's responsibilities and strengthen the supervision and inspection of the implementation of the central budget and other financial revenues and expenditures.Strengthen budget execution audit,standardize fund operation,promote healthy economic development,and promote national governance.Therefore,in the context of the implementation of the new “Budget Law”,re-examine the implementation of local budget audits,with urgent practical necessity and strong The theoretical value.However,there are still some problems to be solved in the budget execution audit practice.Through the previous research,we found that the current research on budget execution audit in our country is relatively macroscopic,and the emphasis is on the theoretical analysis of financial budget from the perspective of auditing.There is a lack of practical norms on how to carry out auditing of budget implementation in the counties.This article is divided into six chapters,which are roughly divided into three major parts.The first part is chapter 1-3 of the dissertation.This part mainly introduces the background and the theoretical basis for writing;the second part is chapter 4,the case analysis of this article;the third part is chapter 5-6,which is the core content of the article.According to the case analysis of the article,the existing problems and the cause of the problem are considered and given according to the actual situation of the auditing organization at the basic level.Based on the essential function of state audit,researching from the whole proces s of auditing in the local county,this paper combined the practical experience of basiclevel financial budget implementation auditing with basic theoretical research by usin g the methods of case analysis,literature analysis,quantitative and qualitative analysi s.There are some problems in the auditing process of S County as following: insufficient audit,insufficient scope of audit,insufficient degree of information in audit proces s,inadequate use of audit results,mismatch of professional auditors competency.The innovation point of this paper is tentatively putting forward solutions and countermeasures which worthy to popularize,to research budget audit further.And analyze other local budgets audits based on it,from point to area.The purpose is to provide reference for local budgetary audit institutions to conduct local budget audits and to play a positive role in promoting the sound development of local financial budget implementation audit.