| Budget execution audit is an important part of the national audit and plays an important role in the healthy development of the regional economy.Facing the requirements of full coverage of budget execution audit,traditional budget execution audit methods and organization methods have been unable to meet the audit tasks under the full coverage situation.We need resources from big data and efficiency from informatization.With the development of informatization and electronicization of the financial and business data of the audited units,networked auditing has become a necessary means to resolve budget execution audits,greatly expanding the audit coverage and improving auditing efficiency.Based on the problems encountered in the budget execution audit practice of the J district of T city,this essay analyzes the causes of the problems in combination with the current status of the work and finds solutions to the budget execution audit work.The article is divided into five parts.The first part sorts out the background of budget execution audit,expounds the significance of budget execution audit,summarizes the current status of domestic and foreign research,and finds suitable research ideas and research methods.Explain and research and analyze the related concepts and theories of budget execution audit;the third part studies the current status of budget execution audit in J district T city and introduces the basic situation of budget execution audit,the content of budget execution audit and the specific audit work Implementation steps.The fourth part summarizes the specific problems existing in the audit work based on the current status of the budget execution audit,which mainly includes problems such as insufficient innovation of work ideas,lack of attention to benefit audits,and insufficient utilization of audit results,and analyzes the reasons based on the problems found.Including experience summarization,insufficient model research and development,unsmooth organization methods,lack of linkage between departments,lack of evaluation index system for profitability audit and the bottleneck of budget execution audit,etc.After careful research and in-depth analysis,the fifth part mainly puts forward countermeasures and suggestions for solving problems from the aspects of advancing and improving networked auditing methods,optimizing and integrating auditing resources and organizational methods,deepening effective auditing,strengthening auditing talents,and improving the use of auditing results.Optimize budget execution audit work,improve work efficiency and provide reference opinions. |