| Inspection and supervision is not the ultimate goal of the audit implementation of the budget,but through this approach to find the financial funds in the budget and the implementation process of the problems,recognize the seriousness of its existence,find the root causes of the problem,put forward a solution The problem of countermeasures and suggestions to improve the use of financial funds efficiency,so that the financial funds to play its due role in promoting economic and social development.The main purpose of this paper is to restore the actual problems in the audit work of the actual budget through the case of S District budget implementation,to find out the causes of the problems,to put forward the rectification opinions and analyze them.And provide normative advice on management,and strive for other audit departments encountered similar problems to provide some reference value.Through the study,it is found that the main problems existing in the budget audit are: the defects of the audit system have restricted the development of the audit of the budget implementation;the legal system of the budget implementation audit is obviously lagging behind;the audit methods and methods are lagging behind;the scope of the audit is not realized coverage;audit results open,transparent is not high;audit benefits can not be reflected.The basic research conclusions and suggestions of this paper are aimed at the national government agencies and the auditing organs.The purpose of this paper is to improve the effectiveness of budgeting and improve the efficiency of the use of state funds.It is divided into the following four aspects: institutional construction level,reform and innovation level,legal protection level and team building level.This paper is the implementation of S District budget implementation of the audit project as a case,in the specific event operation analysis,summarize the specific problems,the audit theory and audit practice closely,to make up for China’s current budget.The study of the theory of heavy emphasis on practice,the shortcomings of light practice,combined with the author’s thinking,the reality of the existence of various types of problems put forward targeted countermeasures and suggestions. |