Research On Auditing Implementation Of Budget-Root Government

The financial budget execution audit is an annual budget approved by the auditing organs at various levels according to the level of the people's congress at the same level.It also collects and allocates financial funds to the financial department at the same level and budget execution units during the implementation of the budget,completes the government budget revenue and expenditure tasks and other financial conditions.The audit supervision of the true,legitimate and profitable revenue and expenditure.The central objective of the budget execution audit is to improve the ability of all units to manage their financial funds so that financial funds can be put to a truly useful place.The purpose of this paper is to find out the problems that need to be improved during the preparation and use of the budget of the grass-roots government through appropriate theoretical analysis and specific cases,and then put forward practical suggestions to solve problems and optimize the status quo.Regional economic development.Through research,it is found that the main problems currently existing in the implementation audit of grass-roots government budgets are: after the auditing department finds out the problem,there are no laws and regulations that can refer to the follow-up issues,which reflects that the laws and regulations regarding the implementation of the budget in China's budget still need to be improved;The power of the organs is limited,and it is impossible to conduct in-depth investigations on certain issues,reflecting the fact that the scope of power of the auditing department in China needs to be improved;the number of existing budget departments and units has increased,but the human resources of the audit department is lacking,the workload is too heavy,and the technical methods are not advanced enough.It shows that the lack of audit resources in China's auditing department;the asymmetric information between the auditors,which makes the audit difficult and inefficient;a lot of effort spent on auditing,lack of corrective measures,reflecting the imperfect tracking system.This article first elaborates the background of the topic and related basic theories,and emphasizes the importance and necessity of the state to improve the quality of the audit implementation work under the big situation.Then,with the implementation of the audit of the budget of the government of the S District of Chongqing Municipality as the entry point for the study,through the statistical analysis of the work process of the auditing authority in the S District and the related data,the existence of the discovered budget implementation audit work in the grassroots environment The anatomy of the problems,such as the lack ofindependence of audit institutions,the audit department's own management system is not perfect,laws and regulations are not perfect and the implementation of audit results is low.Finally,in response to the identified problems,the corresponding methods were proposed,which led to the need to deepen the reform of the audit management system,fully implement the audit result announcement system,specify the budget implementation audit objectives,upgrade the auditing technology methods,and improve the auditor mobilization mechanism.The implementation of the budget audit can be more effective,and all units and departments can use the funds.Therefore,it can provide certain reference for solving the problems that may be encountered in the implementation of the audit of grass-roots budgets.