Study On Local Government Budget Execution Audit

The implementation of government budget execution audit has always been the focus of financial audits.As China deepens the reform of the fiscal and taxation system,it also puts forward higher requirements for the implementation of budget execution audit.The budget execution audit must focus on the center and serve the overall situation,take the initiative to adapt to the new normal of economic development,closely focus on advancing the main structural reforms on the supply side,persist in auditing according to law,objectively,innovative,promote reforms,reveal problems of violation of laws and regulations,and reflect contradictions of institutional mechanisms.This article focuses on budget execution audit,from the basics of the implementation of budget audits at the grass-roots J districts,guided by the theory of public fiduciary responsibility,the theory of public finances,auditing the "immunity" system theory,and the introduction of audit cases through the grass-roots budget,not only revealing the basic government has problems in budget implementation and budget management.It also analyzes the budget execution audit itself,and finds out the current deficiencies in grassroots budget execution audits,find out the reasons and propose corresponding countermeasures.Through the combination of literature research and case studies,this paper finds that the main problems existing in the budget execution audit of grassroots J districts are: the audit scope is limited,the budget cannot be audited,and there is no right to audit the vertical management department,resulting in insufficient audit coverage.Insufficient auditing,no performance auditing,insufficient attention to government debt,insufficient depth of audit,lack of audit resources,backward technology,insufficient audit human resources,and challenges to the implementation of auditing at the grassroots level;Inadequacies,repeated audits of audit issues,and inadequate auditing announcements have resulted in a significant reduction in audit effectiveness.Further analysis found that the reasons for these problems are many,there are institutional mechanisms,the reasons for the lack of audit independence,there are reasons for the lack of relevant laws and regulations,as well as the reasons for the lack of external audit supervision environment.Through analysis,this paper puts forward that improving basic-level budget execution auditing can be carried out in the following aspects: First,by strengthening budget preparation auditing,strengthening project overall planning method,broadening the audit field,and strengthening audit coverage;second,highlighting budget implementation audit focus,exploring and establishing Budget implementation of the audit performance evaluation system,to deepen the depth of audit;third is to strengthen the audit of human resources protection,promote the construction of audit information,improve the audit techniques;fourth is to strengthen audit independence,focus on audit rectification,and constantly improve the audit status,deepen the use of the audit results.