Research On The Audit Of Departmental Budget Execution Under The Corner Of National Governance

In 2011,chief auditor Liu Jiayi firstly proposed an absolute new topic about National Governance and National Audit,which claimed that the essence of the National Audit is an immune system for National Governance with the function of preventing,revealing and resisting,and the core of National Audit is to promote democracy and the rule of law,thus achieving good governance.In 2013,The party made the decision about comprehensive deepening reform in the third Plenary Session of the 18th CPC Central Committee,this committee set goals for reformation as follows:Improving and developing the socialist system with Chinese characteristics,promoting the modernization of national governance system and governance capacity.being an important part of national governance,national audit plays an indispensable role in the reformation.Accordingly,there are many worthy-consideration questions about how national audit Perform audit supervisory duties in the field of promoting the rule of law,safeguarding people's livelihood,promoting reform and development.This paper based on the perspective of national governance of the department budget implementation audit,both of literature research case study method were adopted.After Theoretical analysis of national governance and budget implementation audit,this paper propose a budget implementation audit process,which begins with accountability analysis of auditee,taking internal logical relationship of audit objective,audit content&focus,audit implementation plan and audit result as the path.This paper offers a new way to further standardize and deepen audit of departmental budget implementation under the national governance system.With the budget implementation audit of Civil administration system in A city as the research object,this paper makes a comparatively complete budget implementation audit procedure from audit investigation to audit result.moreover,replacing it under the national governance system,this paper is claimed that certain problems exist in the case as follows:audit coverage is small,there is lower degree of mesh beyond between the accountability and audit objective,audit results are not related to audit objectives and the timeliness of audit is weak.In the end,this paper hold the idea that department budget implementation audit should focus on serving the national governance mainly from the following steps:first,strengthening the governance orientation of budget implementation audit,second,integrating audit resources and broaden audit coverage,third,improving the quality of audit reports,and promote the integrity disclosure of audit content.