Study On The Evaluation Of The Final Accounts Of The Whole Coverage Audit

The Tenth Session of the Standing Committee of the Twelfth National People's Congress passed the "Decision on Modifying the Budget Law" on August 31,2014.The audit of the department by the auditing agency was first written into law firstly,enriching the legal basis for auditing departmental accounts.The department final accounts report has a strong guiding significance for the department final accounts audit work,and it is also an important basis for the actual operation status and financial status of the analysis department.Traditional auditing lacks effective use of departmental final accounts statements.There is a certain degree of subjectivity and arbitrariness in the selection of auditing units,making it impossible for auditing power to be fully utilized.Under the background of full audit coverage,it is particularly necessary to carry out an audit evaluation study on the department final accounts,which will help improve the audit work efficiency.Most of the current studies on departmental final report evaluations remain at the theoretical level of necessity argumentation.There are few studies on the construction of index systems and specific evaluations.Therefore,this paper aims to identify key auditing units,construct index evaluation systems,and apply scientific assessments.Methods Evaluation and analysis of departmental final accounts.This article first sorts out related documents of department final accounts audit,department final accounts statements,and budget execution audit,and combines relevant theoretical analysis to define key concepts such as key audit units;secondly,it is based on the "Budget Law" and the "Overview of the People's Congress Budget Review".Focusing on the guideline for expenditure budget and policy development,as well as literature viewpoints,the evaluation indicators for the final accounts of the seven departments,such as project expenditure evaluation,budget revenue evaluation,and balance sheet evaluation,and related secondary indicators have been constructed;The indicators were removed,and the correlation analysis was used to remove the more relevant indicators,and the index system constructed in this paper was screened.Fourth,the weight of each indicator was determined by using the order relationship method,entropy method,and the combination of the two methods.Finally,using the data of final accounts of 765 departments in H province,combined with the indicators after screening,a comprehensive analysis was conducted and 10 key departments were selected.