Research On Audit Of Financial Budget Execution In Area S

Audit of budget execution is an effective supervision of the authenticity,legitimacy and effectiveness of government budget revenue and expenditure by auditing organs at all levels in accordance with the provisions of the Audit Law.It is also one of the core long-term work of auditing departments.It is of great significance for local governments to do a good job of budget execution audit at their own level in order to strengthen budget constraints,regulate fiscal revenue and expenditure,promote economic development and ensure social and livelihood.Especially budgeting is the "beginning" of fiscal and economic behavior.All fiscal revenue and expenditure activities are carried out around budget.Therefore,the rationality,scientificity and integrity of budgeting directly affect the quality of budget implementation.Strengthening budget compilation audit and ensuring the seriousness of budget are the indispensable key points of budget execution audit.At the same time,we should accelerate the construction of "Golden Examination Project",implement the audit mode of "Budget Tracking + Network Verification",and promote the construction of audit informatization to a new level.Focusing on the key points of budget execution audit,this paper takes the audit of budget execution in Area S as an example.When discussing the cases of budget execution audit,it mainly uses the theory of public finance,the theory of state governance and the theory of public trusteeship responsibility.Under the guidance of these theories,this paper probes into the problems existing in budget execution of grass-roots governments in China,and at the same time divides the audit of budget execution into its own parts.This paper finds out the shortcomings of local budget execution audit,finds out the reasons and puts forward the corresponding countermeasures.This paper mainly uses literature research method and case analysis method to study and analyze the audit process of budget compilation in the case of S District Budget Implementation Audit,which mainly includes six parts.The first chapter is introduction,which mainly includes research background and significance,literature review,research content and methods,innovation points;the second chapter is related concepts and theoretical basis;the third chapter is the case of S District Budget Implementation Audit.The fourth chapter is mainly to sort out the problems of budget execution audit in the case of Area S,and to make an analysis of the reasons for these problems.The fifth chapter is to put forwardsuggestions for the problems in the case of Area S,and the sixth chapter is the conclusion and outlook.There are some problems in budget execution audit in our country,such as the formality of budget compilation audit,the lag of audit time,unclear laws and regulations,the inadequate implementation of "Golden Examination Project" and the incomplete coverage,which do not combine pre-event,in-event and post-event supervision.Through the analysis,this paper holds that the audit of budget execution at the grass-roots level should be further improved from the following aspects: first,moving forward the time point of budget compilation audit,strengthening budget compilation audit,promoting budget compilation by financial departments to be more scientific,rational and standardized,enhancing the integrity and authority of budget,so as to rationally allocate and manage financial funds from the source,and at the same time,in budget execution.The second is to deepen the reform of audit management system and improve the independence and authority of auditors;the third is to strengthen the construction of Internet auditing,strengthen audit coverage and improve audit efficiency and quality;and the fourth is to lay equal stress on both the quantity and quality of auditors and integrate human resources.